{"id":1722,"date":"2014-11-20T09:27:00","date_gmt":"2014-11-20T09:27:00","guid":{"rendered":""},"modified":"2022-08-08T09:35:08","modified_gmt":"2022-08-08T09:35:08","slug":"cuota-maxima-de-la-licencia-de-obras","status":"publish","type":"post","link":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/","title":{"rendered":"Cuota maxima de la Licencia de Obras (ICIO)"},"content":{"rendered":"


\n<\/p>\n

\nEl coste de la tramitacion de la licencia de Obras de un edificio, tanto de obra nueva como de rehabilitacion,  puede variar significativamente de un municipio a otro, cosa que no tendria por qu\u00e9 ser, ya que este coste esta muy reglado<\/span><\/div>\n
 <\/span><\/div>\n
<\/p>\n
<\/a><\/div>\n

 <\/span><\/div>\n

\n <\/span><\/div>\n
\nEl vigente <\/b>Real Decreto Legislativo 2\/2004, de 5 de marzo, por el que se
\naprueba el texto refundido de la Ley Reguladora de
\nlas Haciendas Locales<\/a> se\u00f1ala, <\/span><\/div>\n
\n<\/div>\n
\nArt\u00edculo 102. Base imponible, cuota y
\ndevengo.<\/span><\/div>\n
\n<\/div>\n
\n1. La base imponible del impuesto est\u00e1 constituida<\/b> por el coste real y
\nefectivo de la construcci\u00f3n, instalaci\u00f3n u obra, y se entiende por tal, a estos
\nefectos, el coste de ejecuci\u00f3n material<\/b>
\nde aqu\u00e9lla.<\/span><\/div>\n
\n<\/div>\n
\nNo
\nforman parte<\/span><\/b>
\nde la base imponible el Impuesto sobre
\nel Valor A\u00f1adido<\/b> y dem\u00e1s impuestos <\/b>an\u00e1logos
\npropios de reg\u00edmenes especiales, las tasas, precios p\u00fablicos y dem\u00e1s
\nprestaciones patrimoniales de car\u00e1cter p\u00fablico local relacionadas, en su caso,
\ncon la construcci\u00f3n, instalaci\u00f3n u obra, ni
\ntampoco los honorarios<\/b> de profesionales, el beneficio empresarial <\/b>del contratista ni cualquier otro concepto
\nque no integre, estrictamente, el coste de ejecuci\u00f3n material.<\/span><\/div>\n
\n<\/div>\n
\n2. La cuota de este impuesto ser\u00e1 el
\nresultado de aplicar a la base imponible el tipo de gravamen.<\/b><\/span><\/div>\n
\n<\/div>\n
\n<\/span><\/div>\n

3. El tipo de gravamen del impuesto ser\u00e1 el fijado por cada ayuntamiento<\/b>,
\nsin que dicho tipo pueda exceder del
\ncuatro por cien<\/b>.<\/p>\n

\n<\/div>\n
\n4. El impuesto se devenga en el
\nmomento de iniciarse la construcci\u00f3n, instalaci\u00f3n u obra, aun cuando no se haya
\nobtenido la correspondiente licencia.<\/span><\/div>\n
\n<\/div>\n
\nEste Decreto y, por tanto, el porcentaje m\u00e1ximo del 4%,<\/b>  <\/span>no
\nafecta a<\/b> los Ayuntamientos de Navarra
\ny Pais Vasco<\/b>, por sus regimenes forales. <\/span><\/div>\n
\n<\/div>\n
\nPor ejemplo, en Bilbao es el 5%<\/span><\/div>\n
\n<\/div>\n
\nSin embargo, es bien sabido que los
\nAyuntamientos<\/b>, aun cumpliendo esta normativa, tienen potestad para aplicar
\ntipos de tasa por prestaci\u00f3n de servicios y que hacen aumentar
\nsignificativamente el coste final de la tramitaci\u00f3n. <\/b><\/span><\/div>\n
\n<\/div>\n
\nComo siempre, hay que
\nestar atentos a las Ordenanzas <\/span><\/b><\/div>\n","protected":false},"excerpt":{"rendered":"

El coste de la tramitacion de la licencia de Obras de un edificio, tanto de obra nueva como de rehabilitacion,  puede variar significativamente de un municipio a otro, cosa que\u2026 Continue leyendo<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[23,18,24],"class_list":["post-1722","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","tag-costes-y-riesgos","tag-fiscalidad","tag-viabilidad"],"yoast_head":"\nCuota maxima de la Licencia de Obras (ICIO) - Gestinmo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cuota maxima de la Licencia de Obras (ICIO) - Gestinmo\" \/>\n<meta property=\"og:description\" content=\"El coste de la tramitacion de la licencia de Obras de un edificio, tanto de obra nueva como de rehabilitacion,  puede variar significativamente de un municipio a otro, cosa que\u2026 Continue leyendo\" \/>\n<meta property=\"og:url\" content=\"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/\" \/>\n<meta property=\"og:site_name\" content=\"Gestinmo\" \/>\n<meta property=\"article:published_time\" content=\"2014-11-20T09:27:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-08-08T09:35:08+00:00\" \/>\n<meta name=\"author\" content=\"Juan Fernandez Caparros\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Fernandez Caparros\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/\"},\"author\":{\"name\":\"Juan Fernandez Caparros\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#\\\/schema\\\/person\\\/ef6008d6bbfeae510b73653264512798\"},\"headline\":\"Cuota maxima de la Licencia de Obras (ICIO)\",\"datePublished\":\"2014-11-20T09:27:00+00:00\",\"dateModified\":\"2022-08-08T09:35:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/\"},\"wordCount\":345,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/1.bp.blogspot.com\\\/-LWYuaF02qKs\\\/Xz94TgYwhjI\\\/AAAAAAAAAn4\\\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\\\/s640\\\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg\",\"keywords\":[\"Costes y Riesgos\",\"fiscalidad\",\"viabilidad\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/\",\"url\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/\",\"name\":\"Cuota maxima de la Licencia de Obras (ICIO) - Gestinmo\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/1.bp.blogspot.com\\\/-LWYuaF02qKs\\\/Xz94TgYwhjI\\\/AAAAAAAAAn4\\\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\\\/s640\\\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg\",\"datePublished\":\"2014-11-20T09:27:00+00:00\",\"dateModified\":\"2022-08-08T09:35:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#primaryimage\",\"url\":\"https:\\\/\\\/1.bp.blogspot.com\\\/-LWYuaF02qKs\\\/Xz94TgYwhjI\\\/AAAAAAAAAn4\\\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\\\/s640\\\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg\",\"contentUrl\":\"https:\\\/\\\/1.bp.blogspot.com\\\/-LWYuaF02qKs\\\/Xz94TgYwhjI\\\/AAAAAAAAAn4\\\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\\\/s640\\\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/cuota-maxima-de-la-licencia-de-obras\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cuota maxima de la Licencia de Obras (ICIO)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#website\",\"url\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/\",\"name\":\"Gestinmo\",\"description\":\"Analizar la Rentabilidad y Riesgos de una Promocion Inmobiliaria\",\"publisher\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#organization\",\"name\":\"Gestinmo\",\"url\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/cropped-cropped-Prayde-Pe.jpg\",\"contentUrl\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/wp-content\\\/uploads\\\/2018\\\/12\\\/cropped-cropped-Prayde-Pe.jpg\",\"width\":512,\"height\":512,\"caption\":\"Gestinmo\"},\"image\":{\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/#\\\/schema\\\/person\\\/ef6008d6bbfeae510b73653264512798\",\"name\":\"Juan Fernandez Caparros\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/?s=96&d=mm&r=g\",\"caption\":\"Juan Fernandez Caparros\"},\"url\":\"https:\\\/\\\/prayde.com\\\/empresa\\\/author\\\/06357885663078594681\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cuota maxima de la Licencia de Obras (ICIO) - Gestinmo","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/","og_locale":"es_ES","og_type":"article","og_title":"Cuota maxima de la Licencia de Obras (ICIO) - Gestinmo","og_description":"El coste de la tramitacion de la licencia de Obras de un edificio, tanto de obra nueva como de rehabilitacion,  puede variar significativamente de un municipio a otro, cosa que\u2026 Continue leyendo","og_url":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/","og_site_name":"Gestinmo","article_published_time":"2014-11-20T09:27:00+00:00","article_modified_time":"2022-08-08T09:35:08+00:00","author":"Juan Fernandez Caparros","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Juan Fernandez Caparros","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#article","isPartOf":{"@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/"},"author":{"name":"Juan Fernandez Caparros","@id":"https:\/\/prayde.com\/empresa\/#\/schema\/person\/ef6008d6bbfeae510b73653264512798"},"headline":"Cuota maxima de la Licencia de Obras (ICIO)","datePublished":"2014-11-20T09:27:00+00:00","dateModified":"2022-08-08T09:35:08+00:00","mainEntityOfPage":{"@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/"},"wordCount":345,"commentCount":0,"publisher":{"@id":"https:\/\/prayde.com\/empresa\/#organization"},"image":{"@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#primaryimage"},"thumbnailUrl":"https:\/\/1.bp.blogspot.com\/-LWYuaF02qKs\/Xz94TgYwhjI\/AAAAAAAAAn4\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\/s640\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg","keywords":["Costes y Riesgos","fiscalidad","viabilidad"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/","url":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/","name":"Cuota maxima de la Licencia de Obras (ICIO) - Gestinmo","isPartOf":{"@id":"https:\/\/prayde.com\/empresa\/#website"},"primaryImageOfPage":{"@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#primaryimage"},"image":{"@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#primaryimage"},"thumbnailUrl":"https:\/\/1.bp.blogspot.com\/-LWYuaF02qKs\/Xz94TgYwhjI\/AAAAAAAAAn4\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\/s640\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg","datePublished":"2014-11-20T09:27:00+00:00","dateModified":"2022-08-08T09:35:08+00:00","breadcrumb":{"@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#primaryimage","url":"https:\/\/1.bp.blogspot.com\/-LWYuaF02qKs\/Xz94TgYwhjI\/AAAAAAAAAn4\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\/s640\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg","contentUrl":"https:\/\/1.bp.blogspot.com\/-LWYuaF02qKs\/Xz94TgYwhjI\/AAAAAAAAAn4\/h-EPGiJXWZsUTkolObf1x4vEnyOsba7YQCLcBGAsYHQ\/s640\/tolu-olubode-PlBsJ5MybGc-unsplash.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/prayde.com\/empresa\/cuota-maxima-de-la-licencia-de-obras\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/prayde.com\/empresa\/"},{"@type":"ListItem","position":2,"name":"Cuota maxima de la Licencia de Obras (ICIO)"}]},{"@type":"WebSite","@id":"https:\/\/prayde.com\/empresa\/#website","url":"https:\/\/prayde.com\/empresa\/","name":"Gestinmo","description":"Analizar la Rentabilidad y Riesgos de una Promocion Inmobiliaria","publisher":{"@id":"https:\/\/prayde.com\/empresa\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/prayde.com\/empresa\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/prayde.com\/empresa\/#organization","name":"Gestinmo","url":"https:\/\/prayde.com\/empresa\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/prayde.com\/empresa\/#\/schema\/logo\/image\/","url":"https:\/\/prayde.com\/empresa\/wp-content\/uploads\/2018\/12\/cropped-cropped-Prayde-Pe.jpg","contentUrl":"https:\/\/prayde.com\/empresa\/wp-content\/uploads\/2018\/12\/cropped-cropped-Prayde-Pe.jpg","width":512,"height":512,"caption":"Gestinmo"},"image":{"@id":"https:\/\/prayde.com\/empresa\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/prayde.com\/empresa\/#\/schema\/person\/ef6008d6bbfeae510b73653264512798","name":"Juan Fernandez Caparros","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/?s=96&d=mm&r=g","caption":"Juan Fernandez Caparros"},"url":"https:\/\/prayde.com\/empresa\/author\/06357885663078594681\/"}]}},"_links":{"self":[{"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/posts\/1722","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/comments?post=1722"}],"version-history":[{"count":0,"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/posts\/1722\/revisions"}],"wp:attachment":[{"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/media?parent=1722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/categories?post=1722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prayde.com\/empresa\/wp-json\/wp\/v2\/tags?post=1722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}