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V2647-24 ·26 December 2024 ·consulta-vinculante Medium impact
Tax

Buying and selling real estate for own account must be taxed under headings 833.1 or 833.2 of the IAE

A company engaged in the buying and selling of real estate enquired whether heading 834 was correct for its activity. The DGT clarifies that this group is intended for intermediaries and that, when acting for their own account, they must use the headings related to property development.

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2024-12-26PublishedPublished 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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