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A mixed martial arts athlete asks whether his income (fights, sponsorships and image rights) can qualify for the Canary Investments Reserve (RIC). The DGT states that fight and sponsorship income may constitute economic activity, but image rights could be movable capital, and in any case must derive from a permanent establishment in the Canary Islands.
Cuestión planteada Si puede aplicar el régimen fiscal de la Reserva para Inversiones en Canarias (RIC) sobre los siguientes rendimientos (en particular, conocer si pueden considerarse derivados de actividades económicas realizadas en Canarias):
Los contribuyentes del IRPF en estimación directa pueden aplicar la RIC si los rendimientos provienen de actividades económicas realizadas mediante establecimientos situados en Canarias. Los ingresos por combates y patrocinios pueden calificarse como rendimientos de actividad económica, mientras que la cesión de derechos de imagen puede ser capital mobiliario si no ocurre en el ámbito de una actividad económica. Para acceder al beneficio, es imprescindible desarrollar la actividad mediante un establecimiento permanente en las islas.
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