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MEDIUM
FISCAL

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

V1126-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1126-25
Published
27 Jun 2025

Summary

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.

In 6 key points

Lifecycle

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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