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A state-owned commercial company consulted whether the construction of a block factory in a zone of interest for National Defence was subject to the ICIO. The DGT ruled that, as the requirements to bypass the need for a licence or municipal control are met, the taxable event does not occur.
Cuestión planteada Si, conforme al artículo 100 del Texto Refundido de la Ley Reguladora de las Haciendas Locales, aprobado Real Decreto Legislativo 2/2004, de 5 de marzo, concurrirían los elementos necesarios para considerar consumado el hecho imponible del Impuesto Sobre Instalaciones, Construcciones y Obras.
Para que exista el hecho imponible del ICIO es necesario que la obra requiera licencia, declaración responsable o comunicación previa. Si la construcción se realiza en zonas de interés para la Defensa Nacional y ha sido calificada de interés general por el Ministro de Defensa, no estará sometida a la obtención de licencias ni a actos de control preventivo municipal. En este caso, al no cumplirse el requisito de la licencia o control, no hay sujeción al impuesto.
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