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V1037-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Entrepreneur status under VAT acquired upon paying first urbanisation contribution if intention to sell exists

The query asks when owners of land participating in a fiduciary compensation committee become entrepreneurs or professionals for VAT purposes. The DGT responds that this occurs when they pay the first urbanisation contribution, provided there is an intention to sell the land.

In 6 key points

Lifecycle

2025-06-25PublishedPublished 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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