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V1841-19 15 July 2019 · SG de Tributos Locales Criterion in force
OTRO · icio

The acquirer of assets is not entitled to the refund of the ICIO against the Administration if they are not the owner of the construction

A company acquired the assets of another, including a building permit, and intended to receive the refund of the ICIO if the final assessment resulted in a credit in its favor. The DGT responds that the right to refund belongs to the transferring company, which is the original taxpayer.

The question raised

Question posed - In the event that the final ICIO assessment carried out by the City Council results in a balance to be refunded, would the consultant be a beneficiary by virtue of their status as the owner of the works?

The DGT's ruling

The taxable person for the ICIO is the owner of the construction, understood as the person who bears the costs of its execution. The tax liability arises at the time of accrual (commencement of the works), the moment when the taxpayer's position is established. The transfer of a permit or the active legal position through a private agreement does not alter the legal-tax relationship with the Administration. Therefore, the refund must be made in the name of the transferring company, which holds the status of taxpayer.

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