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V2829-23 ·18 October 2023 ·consulta-vinculante Medium impact
Tax

No ICIO liability if works in National Defence interest zones do not require municipal licences or control

A state-owned commercial company consulted whether the construction of a block factory in a zone of interest for National Defence was subject to the ICIO. The DGT ruled that, as the requirements to bypass the need for a licence or municipal control are met, the taxable event does not occur.

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2023-10-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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