9.7.2.2. Early investments of future allocations to the reserve for investments in the Canary Islands, made in 2017

Taxpayers may make advance investments of future allocations to the investment reserve, provided that they meet the remaining requirements established therein and the aforementioned allocations are made from profits obtained up to December 31, 2017.

You must indicate the advance investments in the data capture window that opens in box 0677, distinguishing:

investments made in those provided for in article 27.4. A), B) and D) 1 , Law 19/1994.

- investments made in those provided for in article 27.4. C) and D) 2 to 6 , Law 19/1994