Crónica de la RIC 2013

Abstract

2013 was not a year of many developments in law and administrative doctrine concerning to the reserve for investments in the Canary Islands ( RIC ) , but it has been a great importance to European policy level with the release of state aid for purpose regional for 2014-2020 and the necessary extension of the period 2007-2013 incentives applicable until 31 December 2014 . Regionally, the author highlights the limited debate on the proposed reform of the Economic and Fiscal Regime to agree with the government of the nation and the eternal conflict in the interpretation of this incentive, which in 2013 has focused on leasing activity property and prescription.