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V0944-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

ICIO is not accrued if regional regulations do not require a licence, responsible declaration, or prior notification

A query was raised regarding whether a local council can demand ICIO (Tax on Activities Communicated to the Administration) for a solar photovoltaic installation when regional law exempts it from a municipal licence. The DGT ruled that the tax is only accrued if a licence, responsible declaration, or prior notification is required under the applicable regulations.

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2022-04-29PublishedPublished 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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