Dimension of Local Policies in Construction is a research initiative focused on the analysis of municipal taxation related to construction, installation, and renovation works in Spain, specifically the Impuesto sobre Construcciones, Instalaciones y Obras (ICIO).

The project examines local ICIO regulations across 145 Spanish cities and includes a dedicated tax calculator that incorporates additional constraints and potential deductions, using Madrid as a reference case.

The research reveals significant regional variation: Melilla applies a 0% ICIO rate, while municipalities in the Basque Country impose some of the highest rates in Spain, reaching up to 5%.

By analyzing the scope of local fiscal policies within the construction sector, the project identifies structural patterns and regional trends that influence construction activity and urban development.