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Generic Tax Name Tax on construction, installation and works
Tax name in the national language Impuesto sobre Construcciones Instalaciones y Obras
Tax name in English Tax on construction, installation and works
Member State ES-Spain
Tax in force since 1988/12/28
If abolished, date on which the tax ceases to apply
Business version date 2011/01/01
Version date 2011/08/19
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

It came into force in 31/12/1988. Beneficiaries may decide whether or not to levy the tax. Royal legislative Decree nº 2 of 5 March 2004.
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The whole Spanish territory. Local governments may choose not to set the tax.
 
Taxpayers

The tax is payable by natural or legal persons and the entities referred to in Article 35.4 of the General Tax Law which own real estate on which the construction, intallation and works are carried out, provided that they are also the owners of the works undertaken. In other cases, the taxpayer is deemed to be the person to whom the works belong. Persons who apply for the corresponding licences or perform the construction, installation or works are deemed liable for the tax if they are not the actual taxpayer.
 
Tax object and basis of assessment

The tax is payable on all categories of construction, installation and works for which a municipal works or town planning license is required, irrespective of whether or not such licence has been applied for.
 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

 Local authorities may set the tax rate up to 4%.
 
Tax due date

 
Tax collector

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214la

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2009 1,054.00 EUR 0.10
2008 1,507.00 EUR 0.14
2007 2,227.00 EUR 0.21
2006 2,410.00 EUR 0.24
2005 1,997.00 EUR 0.21
2004 1,710.00 EUR 0.20
2003 1,460.00 EUR 0.18
2002 1,199.00 EUR 0.16
2001 1,135.00 EUR 0.16
2000 1,117.00 EUR 0.17

Comments