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V2646-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

Sale of a developed plot subject to VAT if seller is a business or professional

The consultant asks about VAT obligations when selling a plot from an urbanisation. The DGT responds that if the transaction takes place within a business or professional activity, the sale is subject to VAT and entails invoicing, declaration, and census registration obligations.

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2020-08-13PublishedPublished 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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