News published in INFORMA 2025

News published in INFORMA in September

HE list the purposes for which investment in land It is considered suitable for the purposes of materializing the RIC.

In general, the accreditation of the right to apply the R&D&I deduction can only be done by including its amount in the corresponding self-assessment to the tax period in which it is generated.

Entities that provide financial services or to related entities may benefit from the reduction for investment reserves when they materialize the amountsintended for the reserve in the investments provided for in letters A, B, D numbers 1 and 3of the fourth section of article 27of Law 19/1994.

The details are given requirements to be suitable materialization of the RIC in the housing leasing activity.

The details are given requirements to be suitable materialization of the RIC in the housing leasing activity.

The accreditation of compliance with the requirements of the RIC tax incentive corresponds to the taxpayer who has applied the corresponding reduction, regardless of whether it is the participating entity that assumes the obligation to invest in suitable assets.