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V1126-25 ·27 June 2025 ·consulta-vinculante Medium impact
Tax

Sale of urbanised land via Compensation Committee generates income from economic activities if entrepreneur status is proven

A taxpayer asks whether the sale of inherited land, after a reparceling and urbanisation process in which they acted as an entrepreneur, constitutes an economic activity or a patrimonial gain. The DGT determines that, having proven participation as an entrepreneur or professional in the urbanisation operations, the land is considered stock and its sale generates income from economic activities.

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2025-06-27PublishedPublished 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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