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V1515-17 14 June 2017 · SG de Tributos Locales Criterion in force
OTRO · base imponible

Wardrobes not integrated into the project or essential for habitability are excluded from the ICIO tax base

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.

The question raised

For the purpose of correctly determining the tax base of the Tax on Constructions, Installations, and Works, a doubt arises as to whether the wardrobes to be installed in the dwellings form part of the tax base. The wardrobes are perfectly separable from the construction, built by third parties outside of the works, although installed in the dwellings; their execution does not appear as any item in the material execution project submitted to the City Council, they are not built into the wall, and they are not indispensable or essential for the habitability of the dwellings.

The DGT's ruling

Elements constructed by third parties outside of the works that are neither technical components inseparable from the works nor part of the licensed project do not form part of the tax base. To be included as an item, it must be ensured that the elements are integrated into the unit of work or are necessary for its execution, and that they provide essential services for habitability or use. In this case, wardrobes are neither inseparable technical elements nor essential for habitability; therefore, their cost is excluded, except for the cost of their installation.

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