{"id":3327,"date":"2026-05-14T17:22:05","date_gmt":"2026-05-14T15:22:05","guid":{"rendered":"https:\/\/asesorae.es\/canary-islands-taxation\/ric\/"},"modified":"2026-11-05T12:49:50","modified_gmt":"2026-11-05T11:49:50","slug":"ric","status":"publish","type":"page","link":"https:\/\/asesorae.es\/en\/canary-islands-taxation\/ric\/","title":{"rendered":"RIC"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3327\" class=\"elementor elementor-3327 elementor-2072\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4680ce6 e-flex e-con-boxed e-con e-parent\" data-id=\"4680ce6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-780c1ff e-con-full e-flex e-con e-child\" data-id=\"780c1ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8684064 elementor-widget elementor-widget-eael-breadcrumbs\" data-id=\"8684064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-breadcrumbs\">\n\t\t\t<div class=\"eael-breadcrumbs__content\"><a href=\"https:\/\/asesorae.es\/en\/\">Home<\/a> <span class=\"eael-breadcrumb-separator\">|<\/span> <span class = \"eael-current\">Page<\/span><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d956df elementor-widget elementor-widget-heading\" data-id=\"9d956df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Canary Islands Investment Reserve (RIC): pay less by reinvesting<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56cc4c5 elementor-widget elementor-widget-text-editor\" data-id=\"56cc4c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe RIC allows you to reduce your taxable income by up to 90% by allocating undistributed profits to investments in the Canary Islands. Available to the self-employed and companies. No fine print.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a680223 e-con-full e-flex e-con e-child\" data-id=\"a680223\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb01315 eael-wpforms-form-button-custom elementor-widget elementor-widget-eael-wpforms\" data-id=\"bb01315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-wpforms.default\">\n\t\t\t\t\t            <div class=\"eael-contact-form eael-wpforms eael-wpforms-align-default\">\n                                <div class=\"wpforms-container wpforms-container-full wpforms-render-modern\" id=\"wpforms-123\"><form id=\"wpforms-form-123\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"123\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/en\/wp-json\/wp\/v2\/pages\/3327\" data-token=\"92a78f749fa64e7699f3991a03f500da\" data-token-time=\"1794074820\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div id=\"wpforms-error-noscript\" style=\"display: none;\">Please enable JavaScript in your browser to complete this form.<\/div><div class=\"wpforms-field-container\"><div id=\"wpforms-123-field_1-container\" class=\"wpforms-field wpforms-field-layout\" data-field-id=\"1\"><div class=\"wpforms-field-layout-rows wpforms-field-large\"><div class=\"wpforms-layout-row\"><div class=\"wpforms-layout-column wpforms-layout-column-50\"><div id=\"wpforms-123-field_2-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_2\">Name <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"text\" id=\"wpforms-123-field_2\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][2]\" placeholder=\"Your name\" aria-errormessage=\"wpforms-123-field_2-error\" required><\/div><\/div><div class=\"wpforms-layout-column wpforms-layout-column-50\"><div id=\"wpforms-123-field_3-container\" class=\"wpforms-field wpforms-field-phone\" data-field-id=\"3\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_3\">Phone number <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"tel\" id=\"wpforms-123-field_3\" class=\"wpforms-field-medium wpforms-field-required wpforms-smart-phone-field\" data-rule-smart-phone-field=\"true\" name=\"wpforms[fields][3]\" placeholder=\"Phone number\" aria-label=\"Phone number\" aria-errormessage=\"wpforms-123-field_3-error\" required><\/div><\/div><\/div><\/div><\/div>\t\t<div id=\"wpforms-123-field_6-container\"\n\t\t\tclass=\"wpforms-field wpforms-field-text\"\n\t\t\tdata-field-type=\"text\"\n\t\t\tdata-field-id=\"6\"\n\t\t\t>\n\t\t\t<label class=\"wpforms-field-label\" for=\"wpforms-123-field_6\" >Paragraph Dise\u00f1o of<\/label>\n\t\t\t<input type=\"text\" id=\"wpforms-123-field_6\" class=\"wpforms-field-medium\" name=\"wpforms[fields][6]\" >\n\t\t<\/div>\n\t\t<div id=\"wpforms-123-field_4-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_4\">Email <span class=\"wpforms-required-label\" aria-hidden=\"true\">*<\/span><\/label><input type=\"email\" id=\"wpforms-123-field_4\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][4]\" placeholder=\"Email\" spellcheck=\"false\" aria-errormessage=\"wpforms-123-field_4-error\" required><\/div><div id=\"wpforms-123-field_5-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"5\"><label class=\"wpforms-field-label\" for=\"wpforms-123-field_5\">Paragraph of text<\/label><textarea id=\"wpforms-123-field_5\" class=\"wpforms-field-medium\" name=\"wpforms[fields][5]\" placeholder=\"How can we help you?\" aria-errormessage=\"wpforms-123-field_5-error\" ><\/textarea><\/div><div id=\"wpforms-123-field_15-container\" class=\"wpforms-field wpforms-field-checkbox\" data-field-id=\"15\"><fieldset><legend class=\"wpforms-field-label\">Newsletter<\/legend><ul id=\"wpforms-123-field_15\"><li class=\"choice-1 depth-1\"><input type=\"checkbox\" id=\"wpforms-123-field_15_1\" name=\"wpforms[fields][15][]\" value=\"I accept the &lt;a href=&quot;https:\/\/www.asesorae.com\/en\/privacy-policy\/&quot;&gt;privacy policy&lt;\/a&gt; 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It allows for a reduction of up to 90% of undistributed profits in Corporation Tax, or up to 80% in Personal Income Tax for self-employed individuals under direct estimation, provided that this amount is allocated to specific investments in the archipelago within a maximum period of three years.<\/p><p>In practical terms: if your company generates \u20ac100,000 in profit, you can allocate up to \u20ac90,000 to the RIC, reducing your taxable income to \u20ac10,000. At the standard rate of 25%, the savings in tax can exceed \u20ac22,000 in a single year, provided the investment is made correctly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44ecbf6 e-con-full e-flex e-con e-child\" data-id=\"44ecbf6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3e16e6 elementor-widget elementor-widget-heading\" data-id=\"d3e16e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who can apply for the RIC?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-457be35 elementor-widget elementor-widget-text-editor\" data-id=\"457be35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The RIC is not just for large companies. The following can also benefit:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7bfdc70 e-con-full e-flex e-con e-child\" data-id=\"7bfdc70\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f791deb e-con-full e-flex e-con e-child\" data-id=\"f791deb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-327e633 elementor-widget elementor-widget-heading\" data-id=\"327e633\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Corporations (Corporate Income Tax)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0775dcf elementor-widget elementor-widget-text-editor\" data-id=\"0775dcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tCompanies with their registered office in the Canary Islands, companies that operate in the islands through a permanent establishment, and entities not resident in Spain with activity in the archipelago.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e644e05 e-con-full e-flex e-con e-child\" data-id=\"e644e05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c365bf elementor-widget elementor-widget-heading\" data-id=\"4c365bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Self-employed (Personal Income Tax)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04671d4 elementor-widget elementor-widget-text-editor\" data-id=\"04671d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tIndividuals who carry out business or professional activities in the Canary Islands and are taxed under the direct assessment method. The reduction in this case is up to 80% of the undistributed net income.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1d9fa3 e-con-full e-flex e-con e-child\" data-id=\"b1d9fa3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dc4ca69 e-con-full e-flex e-con e-child\" data-id=\"dc4ca69\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-639ff66 elementor-widget elementor-widget-heading\" data-id=\"639ff66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do you have profits in the Canary Islands and are not applying the RIC?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cc14c6 elementor-widget elementor-widget-text-editor\" data-id=\"9cc14c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>You may be paying more taxes than necessary. At Asesorae, we calculate how much you could save and whether your business qualifies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8be96be elementor-align-left elementor-widget elementor-widget-button\" data-id=\"8be96be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/asesorae.es\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Free consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b4e8d72 e-con-full e-flex e-con e-child\" data-id=\"b4e8d72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea094f5 elementor-widget elementor-widget-heading\" data-id=\"ea094f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What can the RIC be invested in?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac5f4e elementor-widget elementor-widget-text-editor\" data-id=\"4ac5f4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The regulations establish a broad catalog of suitable investments:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-323b84e e-con-full e-flex e-con e-child\" data-id=\"323b84e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c784829 elementor-widget elementor-widget-html\" data-id=\"c784829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n    .repep-table-wrapper {\n        font-family: 'poppins', sans-serif;\n        width: 100%;\n        margin: 0 auto;\n        overflow-x: auto;\n        -webkit-overflow-scrolling: touch;\n        padding-bottom: 10px; \n    }\n\n    .repep-simple-table {\n        width: 100%;\n        min-width: 600px; \n        border-collapse: separate;\n        border-spacing: 0;\n        background: #FFFFFF;\n        border-radius: 8px;\n        border: 1px solid #E2E8F0;\n        overflow: hidden; \n    }\n\n    .repep-simple-table th {\n        background-color: #106AE0 !important;\n        color: #FFFFFF !important;\n        padding: 18px 24px;\n        text-align: left;\n        font-size: 1.05rem;\n        font-weight: 600;\n    }\n\n    .repep-simple-table td {\n        padding: 16px 24px;\n        border-bottom: 1px solid #E2E8F0;\n        color: #1E293B;\n        font-size: 1rem;\n        vertical-align: middle;\n        background-color: #FFFFFF; \n    }\n\n    .repep-simple-table tr:last-child td {\n        border-bottom: none;\n    }\n\n    .repep-simple-table td:first-child {\n        font-weight: 600;\n        color: #0A1118;\n    }\n\n    @media (max-width: 768px) {\n        .repep-simple-table th, \n        .repep-simple-table td {\n            padding: 14px 15px; \n            font-size: 0.95rem;\n        }\n\n        .repep-simple-table th:first-child,\n        .repep-simple-table td:first-child {\n            position: -webkit-sticky;\n            position: sticky;\n            left: 0;\n            z-index: 2;\n            width: 160px !important;\n            min-width: 160px !important;\n            max-width: 160px !important;\n            white-space: normal;\n            word-wrap: break-word;\n            box-shadow: 3px 0 6px -2px rgba(0,0,0,0.08);\n        }\n\n        .repep-simple-table th:first-child {\n            z-index: 3; \n        }\n\n        .repep-simple-table th:nth-child(2),\n        .repep-simple-table td:nth-child(2) {\n            min-width: 220px; \n        }\n    }\n<\/style>\n\n<div class=\"repep-table-wrapper\">\n    <table class=\"repep-simple-table\">\n        <thead>\n            <tr>\n                <th>Type of investment<\/th>\n<th>Examples<\/th>\n            <\/tr>\n        <\/thead>\n        <tbody>\n            <tr>\n                <td>New fixed assets related to the activity<\/td>\n<td>Machinery, facilities, software, computer equipment, industrial vehicles, buildings<\/td>\n            <\/tr>\n            <tr>\n                <td>Job creation<\/td>\n<td>Direct and stable jobs linked to the activity in the Canary Islands<\/td>\n            <\/tr>\n            <tr>\n                <td>Shares in Canary Islands companies<\/td>\n<td>Capital subscription in entities with activity in the archipelago or venture capital funds<\/td>\n            <\/tr>\n            <tr>\n                <td>R&D&I<\/td>\n<td>Expenditures on research, development and technological innovation<\/td>\n            <\/tr>\n            <tr>\n                <td>Residential housing for rent<\/td>\n<td>Purchase, development or renovation of a primary residence in the Canary Islands with economic activity of rental<\/td>\n            <\/tr>\n        <\/tbody>\n    <\/table>\n<\/div>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f469ad e-con-full e-flex e-con e-child\" data-id=\"3f469ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12a1f80 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"12a1f80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-exclamation-triangle\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M569.517 440.013C587.975 472.007 564.806 512 527.94 512H48.054c-36.937 0-59.999-40.055-41.577-71.987L246.423 23.985c18.467-32.009 64.72-31.951 83.154 0l239.94 416.028zM288 354c-25.405 0-46 20.595-46 46s20.595 46 46 46 46-20.595 46-46-20.595-46-46-46zm-43.673-165.346l7.418 136c.347 6.364 5.609 11.346 11.982 11.346h48.546c6.373 0 11.635-4.982 11.982-11.346l7.418-136c.375-6.874-5.098-12.654-11.982-12.654h-63.383c-6.884 0-12.356 5.78-11.981 12.654z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tInvestments not allowed in the RIC\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tHoliday homes and tourist accommodations, assets not related to economic activity, purely financial assets and items that have already benefited from the RIC are expressly excluded.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d53c915 e-con-full e-flex e-con e-child\" data-id=\"d53c915\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d51fd18 elementor-widget elementor-widget-heading\" data-id=\"d51fd18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">RIC requirements and deadlines you can't ignore<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da9253f elementor-widget elementor-widget-text-editor\" data-id=\"da9253f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Applying the RIC incorrectly can be costly. There are four conditions that must be met without exception:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c10d28b elementor-widget elementor-widget-html\" data-id=\"c10d28b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>\n    .vertical-timeline-wrapper {\n        position: relative;\n        max-width: 1280px;\n        margin: 40px auto;\n        font-family: 'Poppins', sans-serif;\n        padding-left: 20px;\n    }\n\n    .vertical-timeline-wrapper::before {\n        content: '';\n        position: absolute;\n        top: 20px;\n        bottom: 20px;\n        left: 48px;\n        width: 3px;\n        background: #E2E8F0;\n        z-index: 1;\n    }\n\n    .vt-item {\n        display: flex;\n        align-items: flex-start;\n        position: relative;\n        margin-bottom: 40px;\n        z-index: 2;\n    }\n\n    .vt-item:last-child {\n        margin-bottom: 0;\n    }\n\n    .vt-step-number {\n        width: 60px;\n        height: 60px;\n        background: #FFFFFF;\n        border: 3px solid #106AE0;\n        color: #106AE0;\n        border-radius: 50%;\n        display: flex;\n        align-items: center;\n        justify-content: center;\n        font-size: 1.25rem;\n        font-weight: 800;\n        flex-shrink: 0;\n        margin-right: 30px;\n        position: relative;\n        z-index: 3;\n        box-shadow: 0 0 0 8px #FFFFFF;\n        transition: all 0.3s ease;\n    }\n\n    .vt-item:hover .vt-step-number {\n        background: #106AE0;\n        color: #FFFFFF;\n        transform: scale(1.1);\n        box-shadow: 0 10px 20px rgba(16, 106, 224, 0.3), 0 0 0 8px #FFFFFF;\n    }\n\n    .vt-step-content {\n        background: #FFFFFF;\n        padding: 30px 35px;\n        border-radius: 16px;\n        border: 1px solid #E2E8F0;\n        box-shadow: 0 10px 30px rgba(0,0,0,0.02);\n        width: 100%;\n        transition: transform 0.3s ease, border-color 0.3s ease, box-shadow 0.3s ease;\n    }\n\n    .vt-item:hover .vt-step-content {\n        transform: translateY(-3px);\n        border-color: rgba(16, 106, 224, 0.3);\n        box-shadow: 0 15px 40px rgba(0,0,0,0.05);\n    }\n\n    .vt-step-content h3 {\n        margin: 0 0 10px 0;\n        color: #1E293B;\n        font-size: 1.25rem;\n        font-weight: 800;\n        line-height: 1.3;\n    }\n\n    .vt-step-content p {\n        margin: 0;\n        color: #64748B;\n        font-size: 1.05rem;\n        line-height: 1.6;\n    }\n\n    .vt-highlight {\n        color: #106AE0;\n        font-weight: 600;\n    }\n\n    @media (max-width: 600px) {\n        .vertical-timeline-wrapper { padding-left: 10px; }\n        .vertical-timeline-wrapper::before { left: 32px; }\n        .vt-item { gap: 15px; }\n        .vt-step-number {\n            width: 44px;\n            height: 44px;\n            font-size: 1rem;\n            margin-right: 15px;\n            border-width: 2px;\n            box-shadow: 0 0 0 6px #FFFFFF;\n        }\n        .vt-item:hover .vt-step-number {\n            box-shadow: 0 5px 15px rgba(16, 106, 224, 0.3), 0 0 0 6px #FFFFFF;\n        }\n        .vt-step-content { padding: 20px; }\n        .vt-step-content h3 { font-size: 1.1rem; }\n        .vt-step-content p { font-size: 0.95rem; }\n    }\n<\/style>\n\n<div class=\"vertical-timeline-wrapper\">\n\n    <div class=\"vt-item\">\n        <div class=\"vt-step-number\">01<\/div>\n <div class=\"vt-step-content\">\n <h3>Provision charged to undistributed profits<\/h3>\n <p>The reserved amount must come from profits for the year that have not been distributed as dividends or allocated to legal reserves. The maximum limit is <span class=\"vt-highlight\">90% of net profit<\/span> for Corporate Income Tax purposes and <span class=\"vt-highlight\">80% of net income<\/span> for Personal Income Tax purposes.<\/p>\n <\/div> \n    <\/div>\n\n    <div class=\"vt-item\">\n        <div class=\"vt-step-number\">02<\/div>\n <div class=\"vt-step-content\">\n <h3>Implementation within a maximum period of 3 years<\/h3>\n <p>The allocated funds must be invested in eligible assets within <span class=\"vt-highlight\">3 years of the end of the fiscal year<\/span> in which the RIC was allocated. If this deadline is not met, the taxable base plus the corresponding late payment interest must be adjusted.<\/p>\n <\/div> \n    <\/div>\n\n    <div class=\"vt-item\">\n        <div class=\"vt-step-number\">03<\/div>\n <div class=\"vt-step-content\">\n <h3>Maintenance of assets for 5 years<\/h3>\n <p>The assets used to implement the RIC must remain operational and used for the business activity for <span class=\"vt-highlight\">at least 5 years<\/span>. In the case of transport assets and ships, the period is reduced to 3 years or their useful life if shorter.<\/p>\n <\/div> \n    <\/div>\n\n    <div class=\"vt-item\">\n        <div class=\"vt-step-number\">04<\/div>\n <div class=\"vt-step-content\">\n <h3>Separate accounting with express designation<\/h3>\n <p>The RIC must be recorded in the company's accounts <span class=\"vt-highlight\">completely separately<\/span> from the rest of the reserves and with a name that clearly identifies it. Without this correct accounting record, the allocation may be considered invalid in the event of an audit.<\/p>\n <\/div> \n    <\/div>\n\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee12815 elementor-widget elementor-widget-heading\" data-id=\"ee12815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What happens if you don't materialize the RIC within the deadline?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4ac382 elementor-widget elementor-widget-text-editor\" data-id=\"e4ac382\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This is the most common and most costly mistake. If the funds allocated to the RIC are not invested appropriately within three years, the Tax Agency will require the regularization of the taxable income for the affected years , plus the corresponding late payment interest. In some cases, it can also lead to penalties . Therefore, planning from the moment the funds are allocated is just as important as the actual use of the incentive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f86361c elementor-widget elementor-widget-heading\" data-id=\"f86361c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How we help you with the RIC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32153d7 elementor-widget elementor-widget-text-editor\" data-id=\"32153d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">The RIC is not managed when filing your tax return. It&#8217;s planned from the beginning of the fiscal year: how much to allocate, what to invest in, and how to document it to avoid problems during an audit. At Asesorae, we take care of the entire process.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c1ec3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"81c1ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">We analyze whether your activity generates profits suitable for endowment<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">We calculate the maximum amount you can reserve<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">We identify the most suitable investments for your profile and timeframes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-long-arrow-alt-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M313.941 216H12c-6.627 0-12 5.373-12 12v56c0 6.627 5.373 12 12 12h301.941v46.059c0 21.382 25.851 32.09 40.971 16.971l86.059-86.059c9.373-9.373 9.373-24.569 0-33.941l-86.059-86.059c-15.119-15.119-40.971-4.411-40.971 16.971V216z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">We manage the documentation and communication with the Tax Agency<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f16d69 elementor-widget elementor-widget-text-editor\" data-id=\"8f16d69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tAnd if you already have the RIC and are unsure whether you have materialized it correctly, we can also review that.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-90e8e5d e-con-full e-flex e-con e-child\" data-id=\"90e8e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a71829 elementor-widget elementor-widget-heading\" data-id=\"3a71829\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions about the RIC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07bc62a elementor-widget elementor-widget-n-accordion\" data-id=\"07bc62a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8110\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8110\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Can I apply for the RIC if I am self-employed? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8110\" class=\"elementor-element elementor-element-3f2b51b e-con-full e-flex e-con e-child\" data-id=\"3f2b51b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df441ca elementor-widget elementor-widget-text-editor\" data-id=\"df441ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tYes, provided you determine your income using direct estimation. The maximum reduction in personal income tax is 80% of the undistributed net income from the activity in the Canary Islands.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8111\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8111\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> How much time do I have to invest the reserved funds? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8111\" class=\"elementor-element elementor-element-54d681c e-con-full e-flex e-con e-child\" data-id=\"54d681c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8574ab elementor-widget elementor-widget-text-editor\" data-id=\"e8574ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThree years from the close of the fiscal year in which you reserved the RIC. If you apply it in fiscal year 2024, you have until December 31, 2027 to make the investment.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8112\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8112\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> What happens if I don't invest the reserved funds within the deadline? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8112\" class=\"elementor-element elementor-element-986d11c e-con-full e-flex e-con e-child\" data-id=\"986d11c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d46cb2a elementor-widget elementor-widget-text-editor\" data-id=\"d46cb2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tThe Tax Agency requires you to regularize the taxable income for the affected tax years, plus late payment interest. In some cases, this may result in penalties. That&#8217;s why planning from the outset is essential.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8113\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8113\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Is the RIC compatible with the ZEC? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8113\" class=\"elementor-element elementor-element-453c9bb e-con-full e-flex e-con e-child\" data-id=\"453c9bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17db05a elementor-widget elementor-widget-text-editor\" data-id=\"17db05a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tYes, under certain conditions and respecting the limits on the accumulation of state aid. A company registered in the ZEC can apply for the RIC and pay tax at 4% at the same time. We analyze it on a case-by-case basis.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8114\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8114\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><p class=\"e-n-accordion-item-title-text\"> Can I use the RIC to buy a commercial property? <\/p><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8114\" class=\"elementor-element elementor-element-a8e4964 e-con-full e-flex e-con e-child\" data-id=\"a8e4964\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0d62a elementor-widget elementor-widget-text-editor\" data-id=\"6e0d62a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tYes, provided the premises are used exclusively for your business activity and are newly acquired. Properties not related to your business activity and holiday homes are excluded.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c11e6b elementor-widget elementor-widget-html\" data-id=\"6c11e6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfPuedo aplicar la RIC si soy aut\u00f3nomo?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"S\u00ed, siempre que determines tu rendimiento por estimaci\u00f3n directa. La reducci\u00f3n m\u00e1xima en IRPF es del 80% del rendimiento neto no distribuido de la actividad en Canarias.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfCu\u00e1nto tiempo tengo para invertir los fondos dotados?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Tres a\u00f1os desde el cierre del ejercicio en que se dot\u00f3 la reserva. Si dotas la RIC en el ejercicio 2024, tienes hasta el 31 de diciembre de 2027 para materializar la inversi\u00f3n.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfQu\u00e9 pasa si no materializo la RIC en plazo?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"La Agencia Tributaria exige la regularizaci\u00f3n de la base imponible de los ejercicios afectados m\u00e1s los intereses de demora. En algunos casos puede derivar en sanciones. Por eso la planificaci\u00f3n desde el inicio es fundamental.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfLa RIC es compatible con la ZEC?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"S\u00ed, bajo ciertas condiciones y respetando los l\u00edmites de acumulaci\u00f3n de ayudas de Estado. Una entidad ZEC puede dotar la RIC y aplicar el tipo del 4% simult\u00e1neamente.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u00bfPuedo usar la RIC para comprar un local comercial?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"S\u00ed, siempre que el local est\u00e9 afecto exclusivamente a tu actividad econ\u00f3mica y sea de nueva adquisici\u00f3n. Los inmuebles no afectos a la actividad y las viviendas vacacionales quedan excluidos.\"\n      }\n    }\n  ]\n}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9524afb e-con-full e-flex e-con e-child\" data-id=\"9524afb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-449972d e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"449972d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-d7a38c8 e-con-full e-flex e-con e-child\" data-id=\"d7a38c8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06a8843 elementor-widget elementor-widget-heading\" data-id=\"06a8843\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">We manage your RIC<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae38983 elementor-widget elementor-widget-text-editor\" data-id=\"ae38983\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tWe take care of the provision, the implementation, and the documentation so that you can apply the incentive correctly and without risks.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d8c3ac elementor-widget elementor-widget-text-editor\" data-id=\"5d8c3ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No commitment required \u00b7 Canary Islands REF<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9e693c elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b9e693c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/asesorae.es\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us now<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-788070d e-con-full e-flex e-con e-child\" data-id=\"788070d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d198fb2 elementor-widget elementor-widget-heading\" data-id=\"d198fb2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contents of this guide<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8205e6 elementor-widget elementor-widget-table-of-contents\" data-id=\"d8205e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-toc__d8205e6\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01e7fb e-flex e-con-boxed e-con e-parent\" data-id=\"e01e7fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3c647d7 e-con-full e-flex e-con e-child\" data-id=\"3c647d7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca45590 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ca45590\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Each year without applying the RIC is a tax reduction that does not return<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c5c9eb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3c5c9eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If your business or activity generates profits in the Canary Islands, you still have time to plan for this fiscal year. We&#8217;ll get back to you in less than 24 hours.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b46c837 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b46c837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/wa.me\/34622651432\" rel=\"nofollow noopener\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us via WhatsApp!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-92efe0a e-flex e-con-boxed e-con e-parent\" data-id=\"92efe0a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-37062a9 e-con-full e-flex e-con e-child\" data-id=\"37062a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74b0cea elementor-widget elementor-widget-heading\" data-id=\"74b0cea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do you want to know how much you can save with the RIC?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99118ae elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"99118ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">We are a 100% Canarian tax consultancy. The first consultation is free, with no obligation, and we&#8217;ll respond quickly. Tell us about your situation and we&#8217;ll show you how to optimize it.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2c78cb e-flex e-con-boxed e-con e-parent\" data-id=\"a2c78cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9880243 e-con-full e-flex e-con e-child\" data-id=\"9880243\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fdee4f3 e-con-full e-flex e-con e-child\" data-id=\"fdee4f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"eael-wrapper-link-7651d3d --eael-wrapper-link-tag\" href=\"mailto:info@asesorae.es\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-7651d3d\" class=\"elementor-element elementor-element-7651d3d elementor-view-framed elementor-position-inline-start elementor-mobile-position-inline-start elementor-shape-circle elementor-widget elementor-widget-icon-box\" data-id=\"7651d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"mailto:info@asesorae.es\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Email\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"mailto:info@asesorae.es\" >\n\t\t\t\t\t\t\tEmail\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWrite us directly to<br \/>info@asesorae.es\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-2478a03 --eael-wrapper-link-tag\" href=\"mailto:info@asesorae.es\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-2478a03\" class=\"elementor-element elementor-element-2478a03 elementor-view-framed elementor-position-inline-start elementor-mobile-position-inline-start elementor-shape-circle elementor-widget elementor-widget-icon-box\" data-id=\"2478a03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"tel:+34622651432\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Phone number\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-mobile-alt\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M272 0H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h224c26.5 0 48-21.5 48-48V48c0-26.5-21.5-48-48-48zM160 480c-17.7 0-32-14.3-32-32s14.3-32 32-32 32 14.3 32 32-14.3 32-32 32zm112-108c0 6.6-5.4 12-12 12H60c-6.6 0-12-5.4-12-12V60c0-6.6 5.4-12 12-12h200c6.6 0 12 5.4 12 12v312z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"tel:+34622651432\" >\n\t\t\t\t\t\t\tPhone number\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tMonday to Friday from 9:00 to 14:00 <br \/>+34 622 651 432\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<a class=\"eael-wrapper-link-a7e5e98 --eael-wrapper-link-tag\" href=\"mailto:info@asesorae.es\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-a7e5e98\" class=\"elementor-element elementor-element-a7e5e98 elementor-view-framed elementor-position-inline-start elementor-mobile-position-inline-start elementor-shape-circle elementor-widget elementor-widget-icon-box\" data-id=\"a7e5e98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-pin\" viewBox=\"0 0 288 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M112 316.94v156.69l22.02 33.02c4.75 7.12 15.22 7.12 19.97 0L176 473.63V316.94c-10.39 1.92-21.06 3.06-32 3.06s-21.61-1.14-32-3.06zM144 0C64.47 0 0 64.47 0 144s64.47 144 144 144 144-64.47 144-144S223.53 0 144 0zm0 76c-37.5 0-68 30.5-68 68 0 6.62-5.38 12-12 12s-12-5.38-12-12c0-50.73 41.28-92 92-92 6.62 0 12 5.38 12 12s-5.38 12-12 12z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100% online, 100% Canarian\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWe operate digitally for all the islands. Your documents are always in the cloud, secure and just a click away.<br \/>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea79d4b e-con-full e-flex e-con e-child\" data-id=\"ea79d4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1097a5d e-con-full e-flex e-con e-child\" data-id=\"1097a5d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d23bd16 eael-wpforms-form-button-custom elementor-widget elementor-widget-eael-wpforms\" data-id=\"d23bd16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-wpforms.default\">\n\t\t\t\t\t            <div class=\"eael-contact-form eael-wpforms eael-wpforms-align-default\">\n                        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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":3273,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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