Tax Implications of Selling Undeveloped Land: Private Transaction Exempt from VAT

An individual plans to sell an undeveloped plot of land that he partially inherited.
The sale of the plot will not be subject to VAT taxation.
The individual will only provide the right to use the property for construction purposes.
The tax authority determined that the sale is a private transaction, not a commercial activity.

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.