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A query was raised regarding whether the installation of new machinery for a pharmaceutical laboratory is subject to the ICIO. The DGT ruled that machinery is only included in the taxable base if it is a technical element inseparable from the works, is specified in the licence project, and lacks its own identity relative to the construction.
Cuestión planteada Se plantea la sujeción al impuesto de la licencia de actividad por la instalación de la nueva maquinaria.
El coste de la maquinaria e instalaciones mecánicas construidas por terceros fuera de la obra se excluye de la base imponible del ICIO, salvo el coste de su instalación. Solo se incluyen aquellos elementos que sean inseparables de la obra, figuren en el proyecto de la licencia y carezcan de identidad propia respecto a la construcción. Para su inclusión, deben integrarse en la unidad de obra o ser necesarios para su ejecución, y servir para proveer servicios esenciales para la habitabilidad o utilización de la construcción.
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