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V0321-18 ·8 February 2018 ·consulta-vinculante Medium impact
Tax

Sale of land by a law firm is subject to VAT if acquired for resale

A legal services company purchased land for the purpose of resale and requested clarification on the VAT treatment. The DGT ruled that the transaction is subject to VAT because acquiring land with the intent to resell confers the status of a business operator.

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2018-02-08PublishedPublished 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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