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V3045-21 7 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · urbanización de terrenos

Sale of developed plots exempt from VAT if no intent to sell or business activity exists

An individual enquired whether the transfer of plots resulting from prior urbanisation was subject to VAT. The DGT ruled that liability depends on whether the individual acts as a business person with an intent to sell, which is a matter of fact.

The question raised

Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la entrega de dichas parcelas resultantes del proceso de urbanización.

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