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A religious entity has requested clarification on whether the voluntary labour of its members, which incurs no cost, should be included in the taxable base for the ICIO (Tax on Activities of a Local Interest). The Directorate-General for Taxes (DGT) has ruled that, as it does not represent a cost or expense for the taxpayer, it does not form part of the taxable base.
Cuestión planteada ¿Debe formar parte de la base imponible del ICIO el concepto de mano de obra gratuito que no supone coste alguno para la consultante?
La base imponible del ICIO está constituida por el coste real y efectivo de la construcción, instalación u obra, entendido como el coste de ejecución material. La expresión "coste real y efectivo" implica que solo se integran las partidas que representen un coste o gasto para el sujeto pasivo. Por tanto, si la mano de obra se presta de forma gratuita y sin contraprestación económica, no forma parte de la base imponible.
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