Crónica de la RIC 2012

Jornadas de Estudio de la AEDAF en Canarias Meloneras, febrero de 2013

Abstract

In 2012, the Supreme Court has continued supporting its restrictive view on the interpretation of the Reserve for investments in the Canary Islands —a tax incentive provided by the Canary Islands Economic and Tax System diminished by the economic crisis— and its first rulings on the unification of doctrine have just been published. In the meantime, the Audiencia Nacional has innovated in some matters, more specifically on the late submission of the Corporation Tax including transfers to this reserve. Finally, The Economic and Administrative Regional Court and the High Court of Justice of the Canary Islands have again diverging opinions on the prescription of this tax incentive, with the former changing the view it has held for years.