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V0173-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Industrial profit, overheads, security or quality expenses do not form part of the ICIO tax base

A company asks whether concepts such as overheads, industrial profit, security, hygiene, quality control, and the cost of machinery should be included in the ICIO tax base. The DGT responds that these concepts do not form part of the tax base, except for the cost of their installation or if they are inseparable elements of the work.

In 6 key points

Lifecycle

2022-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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