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MEDIUM
FISCAL

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

V1037-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1037-25
Published
25 Jun 2025

Summary

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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