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MEDIUM
FISCAL

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

V2440-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2440-25
Published
11 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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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