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A real estate rental company has enquired whether the sale of a plot of land, which has never been used for its business activities, is subject to VAT or Property Transfer Tax (ITPAJD). The Directorate General for Taxes (DGT) ruled that, as the transaction was not carried out in the course of business, VAT does not apply, but Property Transfer Tax does.
This ruling clarifies the distinction between business assets and private assets, confirming that land not used for business purposes falls outside the scope of VAT and remains subject to local property transfer taxes.
The tax team reviews your specific situation.
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