Crónica de la RIC 2017. Los nuevos límites a las ayudas de Estado

Abstract

The increase in the limit of the working aids from 10 to 30 per cent on the gross turnover included in the European regulation of exemption by categories, is the most relevant event in year 2017 regarding the reserve for investments in Canary Islands (RIC). and in general, in relation to any tax benefit of the Economic and Tax Regime (REF) considered as State aids. The translation into Spanish has created some controversy and an additional explanation from governors of UE has been required. In second term, several judgments of the High Court and the National Court are analyzed.
Additionally an interesting resolution of the Central Economic-Administrative Court regarding the RIC investment period will be discuss.
Last, but not least, a summarized of the most relevant resolutions of the Taxation General Directorate are included in the third part of this document.