198. _I C I O- _ IMPUESTO _SOBRE _CONSTRUCCIONES, _INSTALACIONES Y _OBRAS

The taxable event for this tax is constituted by the carrying out, within the municipal area, of any construction, installation or work for which the corresponding urban planning license is required, whether or not said license has been obtained, or for which the presentation of a responsible declaration or prior communication is required, provided that the issuance of the license or the control activity corresponds to the municipality of the imposition.