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V2440-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Technical components inseparable from a construction project form part of the ICIO taxable base

The query asks whether certain equipment for a sports centre should be included in the ICIO taxable base. The DGT explains that the taxable base is the material execution cost, and that machinery is included if it constitutes technical elements inseparable from the construction project.

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2025-12-11PublishedPublished 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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