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A medical services company inquired whether the sale of a plot of land that was not used for its business activity was subject to VAT. The DGT responds that if the sale is carried out within the scope of private asset management and not as part of the economic activity, the transaction is not subject to the tax.
Question raised: Taxation of the sale of the plot within the scope of Value Added Tax.
To determine the VAT liability of the sale of an asset from an entrepreneur's personal assets, the intention to allocate the asset to private or professional purposes and the circumstances of the sale must be analyzed. If the transfer is carried out within the scope of the management and administration of private assets, and not in the course of economic activity, the supply is not subject to the tax. Mere allocation to private assets is not sufficient; it is necessary that the seller does not act as a taxable person in the transaction.
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