Category: Local taxes
First State and Autonomous Community tax measures to support those affected by the DANA (and others that could be considered)
11/19/2024
The State and Autonomous Community governments affected by the DANA that occurred between 28 October and 4 November 2024 have approved various tax measures aimed at alleviating the economic costs and formal obligations of those affected in these first months. We review the main measures already approved and propose others that could be considered. In […]
The DGT concludes that machinery not subject to a license, even if essential for the activity, does not form part of the ICIO tax base
11/05/2024
As recalled by the Spanish Directorate General for Taxes (DGT), the Tax on Constructions, Installations and Works (ICIO) does not tax the performance of an industrial or productive activity but rather the realization of an installation, construction, or work. The taxable event for the ICIO consists of carrying out any construction, installation, or work for […]