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V1796-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Sale of plots following a compensation board may constitute either business activity or capital gains

A query was raised regarding whether the sale of land received following urbanisation through a fiduciary compensation board constitutes business activity or a capital gain. The DGT indicates that this will depend on whether the owner carries out real estate development activities based on their specific circumstances.

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2021-06-09PublishedPublished 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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