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V1079-20 ·27 April 2020 ·consulta-vinculante Medium impact
Tax

Sale of urbanised plots subject to VAT if the seller acts as a businessperson or professional

A landowner has enquired whether the sale of their urban plots, following an urbanisation process via a compensation board, is subject to VAT. The DGT explains that liability depends on whether the seller acquires the status of a businessperson or professional by incorporating urbanisation costs with the intent to sell.

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2020-04-27PublishedPublished 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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