Impuesto ICIO del ayuntamiento sobre el PEM o sobre el coste de la obra

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Buenas tardes. Vamos a realizar una pequeña obra de reforma en un edificio y tengo una duda con el impuesto ICIO del ayuntamiento. Entiendo que el ICIO se aplica al presupuesto de ejecución material (PEM) y no al presupuesto de contrata (PC = PEM + 19%), por lo tanto, considero que el porcentaje...


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