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MEDIUM
FISCAL

Technical elements inseparable from a construction project are taxable under ICIO

V2488-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2488-25
Published
15 Dec 2025

Summary

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.

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