Skip to content
V2488-25 ·15 December 2025 ·consulta-vinculante Medium impact
Tax

Technical elements inseparable from a construction project are taxable under ICIO

The query asks whether machinery and equipment in a sports centre should be included in ICIO taxable base. The DGT responds that technical elements inseparable from the project, part of the urban licensing plan, and lacking independent identity from the building, must be included.

In 6 key points

Lifecycle

2025-12-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact