La entidad pretende autoconstruir locales para afectarlos al desarrollo de su actividad, ¿se considera materializada la reserva para inversiones conforme se vayan presentando certificaciones de obra por el contratista?
No.
La materialización de la RIC se entiende producida en el momento en que los activos entren en funcionamiento (Art. 27.7 Ley 19/1994).
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