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V0944-22 29 April 2022 · SG de Tributos Locales Criterion in force
OTRO · icio

ICIO is not accrued if regional regulations do not require a licence, responsible declaration, or prior notification

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.

The question raised

Can said City Council demand the Tax on Constructions, Installations, and Works despite not requiring a building license? Or is the tax not demandable because it does not fit the description of the taxable event set forth in Article 100 of the TRLRHL?

The DGT's ruling

The taxable event for the ICIO requires that the construction, installation, or work be subject to obtaining a building or urban planning license, or to the submission of a responsible declaration or prior communication. Liability for the tax depends on the state, regional, or sectoral regulations that determine whether such control is required. If regional sectoral regulations exempt these procedures, the work falls outside the taxable event and is not subject to the tax.

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