This matter is regulated by the current Tax Ordinance governing tax on construction, installations and works. Specifically, in Article 7, section 6: Art. 7. Rebates 6.- In order to benefit from any of the aforementioned rebates, the taxpayer must apply for them when submitting the corresponding application for a licence or prior notification of works, construction or installations. The application of the rebate in the self-assessment of the tax must be understood as a request for this tax benefit. To this end, the type of rebate requested must be specified in the self-assessment. In any case, requests for rebates submitted after the licence application or prior notification has been submitted, or, if the licence has not been requested or the prior notification has not been submitted, after the completion of the construction, installation or works, shall be considered late. Under no circumstances will the rebate be granted if the construction, installation or works are not covered by the corresponding licence or notification, or by the legalisation of the works.

ICIO rebates in Barcelona: how and when to apply for them

The Tax on Construction, Installations and Works (ICIO) can have a significant impact on any construction or renovation project. Therefore, it is essential to know when and how to apply for the rebates offered by Barcelona City Council.

According to the current Tax Ordinance, Article 7.6 establishes that in order to benefit from any rebate, it must be requested at the time of submitting the licence or prior notification of works. The application of the tax relief to the self-assessment is understood as a formal request, and it is necessary to specify what type of tax benefit is being requested.

Requests submitted after this date will be considered late.

At Gassiot Advocats & Property, we advise developers, architects and owners on the processing of ICIO rebates, ensuring that each project complies with the tax and administrative requirements established by Barcelona City Council.