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V0072-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Sale of a plot resulting from urbanisation is subject to VAT if the seller is a trader acting for profit

A landowner following an urbanisation process inquires whether the transfer of one of the plots is subject to VAT. The DGT rules that liability depends on whether the seller acquires the status of a trader by assuming urbanisation costs and their intention to sell the land.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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