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A taxpayer asks whether the sale of inherited land, after a reparceling and urbanisation process in which they acted as an entrepreneur, constitutes an economic activity or a patrimonial gain. The DGT determines that, having proven participation as an entrepreneur or professional in the urbanisation operations, the land is considered stock and its sale generates income from economic activities.
Whether the sale of the received plots will result in income from economic activities or in capital gains or losses.
Real estate development constitutes an economic activity if there is an organization of production means for the sale of real estate. In fiduciary compensation boards, urban development does not necessarily imply an economic activity, unless specific circumstances such as management or the prior status of the owner are analyzed. In this case, having provided evidence of acting as an entrepreneur or professional in the urban development, the land is considered inventory and its sale generates income from economic activities.
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