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A query was raised regarding whether the cost of wardrobes installed in dwellings should be included in the ICIO tax base. The DGT ruled that the cost of the wardrobes themselves is excluded, although the cost of their installation is included.
Cuestión planteada Al objeto de la correcta determinación de la base imponible del Impuesto sobre Construcciones, Instalaciones y Obras, surge la duda acerca de si los armarios que se instalarán en las viviendas forman parte o no de la base imponible. Los armarios son perfectamente separables de la construcción, construidos por terceros fuera de la obra, aunque instalados en las viviendas, su ejecución no figura como partida alguna del proyecto de ejecución material presentado al Ayuntamiento, no están empotrados a la pared y no resultan imprescindibles o esenciales para la habitabilidad de las viviendas.
No forman parte de la base imponible los elementos construidos por terceros fuera de la obra que no sean técnicos inseparables de la misma ni integren el proyecto de la licencia. Para incluir una partida, debe cumplir que los elementos queden integrados en la unidad de obra o sean necesarios para su ejecución, y que provean servicios esenciales para la habitabilidad o utilización. En este caso, los armarios no son elementos técnicos inseparables ni esenciales para la habitabilidad, por lo que su coste se excluye, salvo el de su instalación.
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