Skip to content
V2353-14 ·9 September 2014 ·consulta-vinculante Medium impact
Tax

Sale of urbanised plot may be subject to VAT if the seller acts as a businessperson or professional

The inquirer asks about the taxation of purchasing an urbanised plot from an individual who was previously a developer and has since de-registered from the tax census. The DGT explains that business status depends on the intent to sell and whether urbanisation costs have been incorporated into the land.

In 6 key points

Lifecycle

2014-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact