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V0133-18 ·25 January 2018 ·consulta-vinculante Medium impact
Tax

Sale of land exempt from VAT if seller is not a business owner and has not incurred urbanisation costs

An individual who is not a business owner has enquired whether the sale of land within an execution unit is subject to VAT. The DGT has ruled that business status arises upon the incorporation of urbanisation costs, and that taxation depends on whether the land is rural, undergoing urbanisation, or is buildable.

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2018-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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