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V3737-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Sale of urbanised plots may be subject to VAT or ITPAJD depending on the owner's intent to sell

An individual has enquired whether the sale of plots resulting from urban re-partitioning is subject to VAT or ITPAJD. The DGT responds that it will depend on whether the owner acts as a businessperson or a professional, which is determined by the intent to sell and the payment of urbanisation costs.

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2016-09-07PublishedPublished 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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