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V0165-22 ·3 February 2022 ·consulta-vinculante Medium impact
Tax

Sale of developed land by a non-resident is subject to VAT and the purchaser is the taxable person

A resident of Belgium requested a ruling regarding the VAT liability on the sale of developed land through a compensation board. The DGT determined that the activity classifies the inquirer as a business entity and that the delivery of developed plots is subject to VAT.

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2022-02-03PublishedPublished 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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