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V0266-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Industrial machinery excluded from ICIO taxable base unless inseparable from the works

A query was raised regarding whether the installation of new machinery for a pharmaceutical laboratory is subject to the ICIO. The DGT ruled that machinery is only included in the taxable base if it is a technical element inseparable from the works, is specified in the licence project, and lacks its own identity relative to the construction.

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2024-02-29PublishedPublished 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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