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V0441-25 ·21 March 2025 ·consulta-vinculante Low impact
Tax

IVA deduction possible for land development if acting as a trader with sale intent

A private individual asks whether IVA can be deducted on land development costs and how the sale is taxed in personal income tax. The DGT responds that deduction depends on whether the seller acts as a trader with the intention to sell, and that development costs are added to the acquisition value for personal income tax purposes.

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2025-03-21PublishedPublished 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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