La RIC ha permitido el crecimiento social y económico de Canarias. Sin embargo, el régimen
jurídico del citado incentivo fiscal ha provocado muchas incertidumbres, especialmente
porque no ha existido un criterio interpretativo uniforme sobre su aplicación.
Después de la última reforma legislativa del art. 27 de la Ley 19/1994, producida para
adaptar la RIC al nuevo ordenamiento de la UE, se ha aprobado un Reglamento que pretende
proporcionar criterios para interpretar correctamente el citado incentivo fiscal.
The RIC has enabled the social and economic growth of
the Canary Islands. However, the legal regime of the said tax incentive has led to many
uncertainties, especially because there has not been a criterion interpretive uniform on its
implementation.
After the last legislative reform of art. 27 of Law 19/1994, produced for the ICN adapt to
the new order of the EU, has adopted a regulation that is intended to provide criteria for
read correctly cited the tax incentive.
