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V3045-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Sale of developed plots exempt from VAT if no intent to sell or business activity exists

An individual enquired whether the transfer of plots resulting from prior urbanisation was subject to VAT. The DGT ruled that liability depends on whether the individual acts as a business person with an intent to sell, which is a matter of fact.

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2021-12-07PublishedPublished 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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