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A financial institution has requested clarification on whether certain elements, such as ATMs, screens, or safety deposit boxes, should be included in the ICIO tax base. The DGT has ruled that only the cost of technical elements that are inseparable from the works and integral to the project is included, excluding the value of equipment installed by third parties.
Cuestión planteada En primer lugar, pregunta si las pantallas de televisión, los terminales de trabajo, los recicladores, la instalación de intrusismo y seguridad, las cajas de seguridad y los cajeros automáticos deberían excluirse de la base imponible del ICIO.
Se incluye en la base imponible el coste de elementos inseparables de la obra que figuren en el proyecto y carezcan de identidad propia respecto a la construcción. Para ello, deben integrarse en la unidad de obra o ser necesarios para su ejecución, y servir para proveer servicios esenciales de habitabilidad o utilización. El valor de los equipos, maquinaria o instalaciones construidos por terceros fuera de la obra se excluye, pero sí se incluye el coste de su instalación.
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