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V2959-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Sale of developed plots subject to VAT if the seller acts as a business with intent to sell

A query was raised regarding whether the transfer of land resulting from development via a Compensation Board is subject to VAT. The DGT ruled that business status is acquired when development costs are incorporated and there is an intention to sell.

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2018-11-14PublishedPublished 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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