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The applicant asks how to tax the sale of land intended for development. The Directorate General for Taxes (DGT) rules that, as part of real estate development activities, the sale of such land is classified as income from economic activities rather than a capital gain.
This ruling clarifies the tax treatment for real estate developers, distinguishing between capital gains and business income, which affects the applicable tax base and calculation methods under Personal Income Tax.
The tax team reviews your specific situation.
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