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A catering company in the Canary Islands has enquired whether the profit obtained from the sale of 50% of its exploitation rights can be allocated to the Canary Islands Investment Reserve (RIC). The Directorate General for Taxes (DGT) has ruled that, as restaurant operations constitute an economic activity, such profits are eligible, except for the portion derived from assets whose acquisition has already triggered the reserve.
Cuestión planteada 1. Si el beneficio procedente de la venta de los derechos de explotación es apto para la dotación de la Reserva para Inversiones en Canarias (RIC).
Los beneficios derivados de la transmisión de derechos de explotación de una actividad económica son aptos para dotar la RIC. No obstante, no se consideran aptos los beneficios que deriven de la transmisión de elementos patrimoniales cuya adquisición hubiera determinado la materialización de la reserva. En operaciones de aportación de bienes, la entidad debe integrar en su base imponible la diferencia entre el valor de mercado y el valor fiscal si no se aplica el régimen de neutralidad fiscal.
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