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V1841-19 ·15 July 2019 ·consulta-vinculante Medium impact
Tax

The acquirer of assets is not entitled to the refund of the ICIO against the Administration if they are not the owner of the construction

A company acquired the assets of another, including a building permit, and intended to receive the refund of the ICIO if the final assessment resulted in a credit in its favor. The DGT responds that the right to refund belongs to the transferring company, which is the original taxpayer.

In 6 key points

Lifecycle

2019-07-15PublishedPublished 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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