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V0752-19 ·3 April 2019 ·consulta-vinculante Medium impact
Tax

Sale of urbanised plot by heirs may be subject to VAT if there is intent to sell or develop

A query was raised regarding whether the transfer of an urbanised plot by heirs is subject to VAT, given that they did not pay the urbanisation costs. The DGT ruled that the status of entrepreneur is maintained if the heirs intend to sell or transfer the land.

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Lifecycle

2019-04-03PublishedPublished 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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