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A query was raised regarding whether a local council can demand ICIO (Tax on Activities Communicated to the Administration) for a solar photovoltaic installation when regional law exempts it from a municipal licence. The DGT ruled that the tax is only accrued if a licence, responsible declaration, or prior notification is required under the applicable regulations.
Cuestión planteada ¿Puede dicho Ayuntamiento exigir el Impuesto sobre Construcciones, Instalaciones y Obras pese a no exigirse licencia de obras? ¿o no es exigible el impuesto por no encajar en la descripción del hecho imponible que realiza el artículo 100 TRLRHL?
El hecho imponible del ICIO requiere que la construcción, instalación u obra esté sujeta a la obtención de licencia de obras o urbanística, o a la presentación de declaración responsable o comunicación previa. La sujeción al impuesto depende de la normativa estatal, autonómica o sectorial que determine si se exige dicho control. Si la normativa sectorial autonómica exime estos trámites, la obra queda fuera del hecho imponible y no está sujeta al impuesto.
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