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An individual has queried whether the sale of land received through a partner's separation is subject to VAT and if they can deduct the tax incurred. The DGT has ruled that VAT liability depends on whether the individual holds the status of a businessperson or professional, which is determined by the intention to sell and the bearing of development costs.
Cuestión planteada Si la transmisión se encontraría sujeta al Impuesto sobre el Valor Añadido. Deducibilidad de las cuotas del Impuesto soportadas en la adquisición de los inmuebles.
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