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V2658-22 ·28 December 2022 ·consulta-vinculante Medium impact
Tax

No requirement to register for IAE if land is held in personal assets for more than two years

A taxpayer inquired which IAE heading applies to the development of inherited land and which census form should be used. The DGT ruled that if the land is held within personal assets for more than two years, no taxable event occurs under the IAE; however, if the land is intended for sale, registration under heading 833.1 is required.

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2022-12-28PublishedPublished 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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