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A company in insolvency proceedings asks to whom the excess ICIO (Tax on Construction, Installation and Works) should be refunded after renouncing a building licence. The DGT rules that the refund must be made to the requesting entity as it was the original taxpayer.
Cuestión planteada Si una vez transmitidos los inmuebles, sin transmitir la licencia, la consultante renuncia a la licencia concedida para construir las 50 viviendas restantes, cuando se practique la liquidación definitiva del ICIO, si surgiera un exceso de ingreso ¿a quién procedería realizar la devolución: a la consultante o al nuevo propietario de los inmuebles?
El sujeto pasivo del ICIO es quien es dueño de la construcción y soporta sus costes. Como la obligación tributaria nace en el devengo (inicio de la obra) y la licencia no se transmite, el nuevo propietario no es parte de la relación jurídico-tributaria. Por tanto, la cantidad a reintegrar tras la liquidación definitiva debe satisfacerse a la entidad que ostenta la condición de contribuyente.
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