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V2440-25 11 December 2025 · SG de Tributos Locales Criterion in force
OTRO · icio

Technical components inseparable from a construction project form part of the ICIO taxable base

The query asks whether certain equipment for a sports centre should be included in the ICIO taxable base. The DGT explains that the taxable base is the material execution cost, and that machinery is included if it constitutes technical elements inseparable from the construction project.

The question raised

It is asked whether certain elements or devices, to be incorporated into the sports center, must be included in the tax base.

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