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V2358-18 ·20 August 2018 ·consulta-vinculante Medium impact
Tax

Owners without intention to sell land do not become VAT entrepreneurs

The DGT confirms that members of a compensation committee who do not intend to sell, assign or transfer their land do not acquire VAT entrepreneur status.

In 6 key points

How it affects those involved

This clarifies that landowners without commercial intent are not considered VAT entrepreneurs during land development.

Lifecycle

2018-08-20PublishedPublished 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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