Skip to content
V0031-18 ·10 January 2018 ·consulta-vinculante Medium impact
Tax

Sale of developed land by an individual is not subject to VAT if they do not hold business status

An individual enquired whether the sale of a rural plot that had undergone development, without prior intent to sell, was subject to VAT. The DGT ruled that, as the individual did not act as a business owner nor have an intention to sell, the transfer is not subject to the tax.

In 6 key points

Lifecycle

2018-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact