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A landowner seeks clarification on whether the sale of a rustic estate that has undergone development is subject to VAT. The DGT rules that it is not, provided the owner did not act as a businessperson or professional, which depends on whether there was an intent to sell at the time the development costs were paid.
Question posed Currently, for economic reasons, the sale of the estate is being considered and it is desired to know whether said sale is subject to Value Added Tax.
To be a taxable person for VAT purposes, it is necessary to hold the status of entrepreneur or professional and to act in the course of a business activity. Owners who pay urbanization costs acquire said status if they do so with the intention of applying the resulting land to a business activity. If an intention to sell is not proven through objective elements, such as the deduction of the VAT incurred in the urbanization, the future transfer will not be subject to VAT.
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