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LOW
FISCAL

La maquinaria y elementos de una obra solo integran la base imponible del ICIO si son elementos técnicos inseparables de la propia obra

V1212-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1212-25
Published
4 Jul 2025

Lifecycle

2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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