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V2488-25 15 December 2025 · SG de Tributos Locales Criterion in force
OTRO · icio

Technical elements inseparable from a construction project are taxable under ICIO

The query asks whether machinery and equipment in a sports centre should be included in ICIO taxable base. The DGT responds that technical elements inseparable from the project, part of the urban licensing plan, and lacking independent identity from the building, must be included.

The question raised

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

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