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V0861-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

The sale of a plot of land is not subject to VAT if it is carried out from private assets and not in the course of economic activity

A medical services company inquired whether the sale of a plot of land that was not used for its business activity was subject to VAT. The DGT responds that if the sale is carried out within the scope of private asset management and not as part of the economic activity, the transaction is not subject to the tax.

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2023-04-12PublishedPublished 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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