- The Director of the National Tax Information confirms that the taxpayer’s position regarding the VAT taxation of the sale of an undeveloped plot of land is correct.
- The request for an individual interpretation was submitted on July 3, 2023, and additional information was provided on September 6 and September 21, 2023.
- The company is a community land management company and has legal personality according to the law on the management of community land.
- The company plans to sell plots of land that were divided based on the approval of the village mayor and the conditions for construction were determined.
- The plots of land are currently owned by the Community of the Village, and the company’s members are also members of the community.
- The plots of land were previously used for agricultural purposes and were subject to a lease agreement until December 31, 2022.
Source: sip.lex.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
