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V1108-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Sale of land is not subject to VAT if the seller is not an entrepreneur or professional

A group of individuals has enquired whether the sale of an urban plot undergoing replotting must incur VAT. The DGT has ruled that the sale is not subject to the tax if the sellers do not hold the status of entrepreneurs or professionals, a determination that depends on the intention to sell and the assumption of urbanisation costs.

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2023-05-04PublishedPublished 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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