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An individual who received a developed plot of land by donation inquires whether the sale thereof is subject to VAT. The DGT responds that the transaction is not taxable if the sale is carried out within the scope of private asset management and not in the exercise of an economic activity.
Question posed: To determine whether the aforementioned transfer of the plot of land is subject to Value Added Tax.
The sale of an asset integrated into the private assets of an entrepreneur is not subject to VAT if the transaction is carried out within the scope of the management and administration of said assets and not in the exercise of their economic activity. To determine whether the sale is part of a business activity, attention must be paid to the intention of the subject and the circumstances of the sale, such as the performance of active marketing activities. If the sale is carried out within the scope of a business activity, the supply shall be subject to the tax.
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