What are the ICIO and permit fees for a renovation in València?

The construction tax, ICIO, and the planning fee, tasa urbanística, are separate from the contractor’s price and IVA. Start with the actual works and their taxable execution material cost, then use the current municipal rate and schedule. A commercial quotation total is not automatically the correct tax base.

Rate, scale and relief

València’s ICIO rate is 4% of the taxable execution material cost. The declared budget, applicable exclusions and any relief must be checked for the particular works.^{[1, 2]} The ordinance’s taxable base excludes IVA, professional fees and other concepts outside execution material cost; the project’s figures must be prepared consistently. ^{[1, 2]}

The planning fee (tasa urbanística) starts at €140.90 for a base of up to €6,010.12 and rises on a sliding scale. It uses the same base as ICIO.^[3] This is the general band schedule. The ordinance also contains relief and exemptions with their own conditions, so the first band is not a guaranteed minimum payment for every case. Ask which provisions apply to the actual works before relying on a reduction.

UR.LC.140 allows natural persons to choose in-person or electronic filing; persons legally required to deal electronically with the administration must use that channel. The urban fee tariff does not establish a general paper-filing surcharge.^{[2, 3]} Choose the filing channel according to legal eligibility and any authorised representation. Keep the complete submitted package and the registration receipt.

Keep the budget legible

Ask the quotation to distinguish the construction scope, professional appointments, official charges and IVA. It should state who prepares the self-assessment, who pays and what evidence you receive. If a professional fee or equipment supply is treated differently, the reason should be clear rather than hidden in a single total.

Municipal valuation modules are administrative tools. They should not be presented as a contractor’s promised renovation price or a substitute for measuring and specifying the work. Our quote comparison guide explains how to assess an itemised offer.

Payment and filing sequence

1. Agree the actual scope and establish the appropriate permission route.
2. Prepare the execution material budget and check any applicable relief.
3. Prepare the ICIO and tasa self-assessments using the current municipal documents.
4. Pay, or authorise payment on your behalf, and retain the receipts. The tasa and ICIO are paid before the declaración responsable is filed.^[2]
5. Include the evidence with the complete filing. A valid declaración responsable with all required documents enables the covered works to start on filing, subject to municipal checks. Filing is not a licence or confirmation that an unsuitable project is lawful.^[4]
6. Review the figures and the filing if the project changes; keep the final records with the works file.

Licence procedures have their own requirements and conditions. Do not apply one procedure page’s payment wording to every possible intervention. The permits guide explains classification.

IVA is a separate assessment

Ordinary dwelling renovation or repair can qualify for 10% IVA when the recipient is a private individual using the dwelling privately, construction or rehabilitation finished at least 2 years before the works, and contractor-supplied materials cost no more than 40% of the taxable base. Qualifying communities of owners are also covered by the law.^{[5, 6]} The general IVA rate for ordinary repair or renovation is 21%; the private-home reduced-rate route does not cover rented or business-use dwellings. Construction and works meeting the tax definition of rehabilitation have a separate reduced-rate test, so the contract must be assessed before assigning a rate.^{[5, 6, 7]} A renovation can involve a national invoice tax and municipal charges without their bases being identical. Read the IVA guide before comparing quotations at different rates.

At handover, keep the self-assessments and payment receipts alongside the filing, technical documents and applicable completion notices. Paying a tax does not, by itself, authorise an intervention.