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V0348-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Registration under IAE heading 833.2 required for land purchase for development and sale

A taxpayer inquired whether they should register under IAE heading 833.1 for an activity involving the purchase of land, construction, and sale of buildings. The DGT ruled that the correct heading is 833.2, which pertains to building development.

In 6 key points

How it affects those involved

Taxpayers involved in real estate development must ensure they are registered under the correct IAE heading to avoid administrative errors and potential tax misclassification.

Lifecycle

2021-02-24PublishedPublished 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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