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V1505-24 ·19 June 2024 ·consulta-vinculante Medium impact
Tax

Buying, renovating and reselling used homes is classified under building development

A query was made regarding which IAE heading applies to the activity of purchasing second-hand homes, carrying out minor renovations, and reselling them. The DGT has determined that this activity must be taxed under the building development heading.

In 5 key points

Lifecycle

2024-06-19PublishedPublished 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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