Licences, taxes and professional fees in a renovation
By Ross Alinari · Last checked · Editorial policy · How we check facts
Separate VAT, ICIO, local planning fees and technical appointments when reviewing a renovation quotation and the documents supporting its assumptions.
Construction and other expenditure
Keep the building work, taxes, municipal charges and professional appointments visible as separate parts of the proposal. They arise for different reasons and may be paid to different recipients. A single allowance labelled paperwork makes it difficult to check what has actually been included or what remains unresolved.
Renovation VAT
The LIVA provides a general rate of 21% and specified reduced-rate treatment at 10%. For the renovation provision in article 91.Uno.2.10, check the recipient and intended use, the two-year condition, the contractor’s material contribution and the listed payment methods. The current text includes principal-residence letting under its stated conditions, so older blanket rental exclusions should not be reused.
Read the renovation VAT guide for the distinctions and keep the supplier’s assessment with the invoice. A proposed finish change may affect the material test and should prompt a review rather than an assumption that the original rate remains correct.
ICIO and the local tasa
TRLRHL articles 100–103 define the construction tax framework. Its material execution base excludes the items specified in article 102, including VAT and professional fees. The municipality fixes the rate within the statutory maximum of 4%. That ceiling is not a verified local rate.
The planning tasa is a separate charge under the relevant ordinance. Obtain the current official source and calculation for the property and intervention. Keep provisional ICIO payment and any final adjustment distinct, with receipts linked to the correct works file. The ICIO guide explains this record in more detail.
Professional appointments
The LOE defines interventions within its project scope and the roles of the designer and technical direction. The required appointments depend on the proposed work. Their scope should identify the drawings, justification, coordination, supervision and final documents actually commissioned. No universal fee percentage is assumed on this page.
Compare like with like from abroad
Ask each proposal to state which charges are included, paid directly or awaiting a verified calculation. Match the design revision to the construction scope and retain the source for each tax assumption. Record who receives municipal communications and who supplies close-out documents. This helps avoid overlooking an adjustment after the physical work is finished.
These are rules and a comparison method, not indicative renovation prices. Our construction process begins with a free estimate and a fixed-price quote after a site visit; the accompanying documents should make the basis of the proposal understandable.