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MEDIUM
FISCAL

Fiscal ordinance determines whether licence fee deduction applies to full or reduced ICIO rate

V2377-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2377-25
Published
9 Dec 2025

Summary

The DGT confirms that the fiscal ordinance specifies whether the licence fee deduction applies to the full or reduced ICIO rate.

In 6 key points

Lifecycle

2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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