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A query was raised regarding the VAT treatment of land transfers by a homeowners' association seeking to develop and sell plots. The DGT has determined that if owners incur development costs with the intent to sell, they acquire the status of entrepreneurs, making the supply of land undergoing development or land suitable for building subject to VAT.
This ruling clarifies that land development activities intended for profit transform the status of the parties involved into entrepreneurs, thereby removing the VAT exemption typically applicable to certain land transfers.
The tax team reviews your specific situation.
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