Base On-line


Provisional payment on account – Tax on Construction, Installations and Works (ICIO)


Depending on the kind of settlement a local council establishes in its tax byelaws, the tax payer may or may not be obliged to use the self-assessed payment procedure for the tax on construction, installations and works.

If the local council chooses to use self-assessed payment, the fiscal byelaws must state the deadline for filing the documents and provisional payment of the corresponding sum.

If the local council does not allow self-assessed payment, the liable tax payer must be informed of the dates for payment within the deadline.


Applications for a permit must be made in local council offices.


  • Building plans, when mandatory, which must be endorsed by the corresponding professional association.
  • Any other documentation that the local authorities consider necessary for processing the permit.

Related formalities