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V1327-22 ·10 June 2022 ·consulta-vinculante Medium impact
Tax

Sale of urbanised plots by a business owner is subject to VAT regardless of time elapsed

A business owner involved in land urbanisation has enquired whether the sale of a plot remains subject to VAT after years of inactivity. The DGT has ruled that if there is an intention to sell and urbanisation costs have been incurred, the status of business owner is maintained, and the supply of urbanised land is not exempt.

In 6 key points

Lifecycle

2022-06-10PublishedPublished 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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