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V2454-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Exceptional price revision amounts are subject to ICIO and works supervision and inspection fees

A query was raised regarding whether the amount resulting from the exceptional price revision of works contracts (RDL 3/2022) is subject to local taxes and fees. The DGT has ruled that it does affect the ICIO (Tax on Construction, Installations and Works) and the fee for works supervision and inspection.

In 6 key points

How it affects those involved

Contractors and developers must account for local tax and fee liabilities when calculating the final costs of exceptional price revisions under RDL 3/2022.

Lifecycle

2023-09-14PublishedPublished 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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