Here is a summary of the letter dated 29 August 2024 from the Director of the National Tax Information regarding VAT on the sale of real estate by a natural person:
- Correct Position: The Director confirms that the applicant’s position on the VAT consequences of the described future event is correct.
- Application Scope: The application, received on 28 June 2024, concerns the VAT taxation of the sale of an undeveloped plot of land separated from plot No. 1, without applying the exemption under Article 43(1)(9) of the VAT Act.
- Ownership Details: The applicant and her husband own the undeveloped real estate (plot No. 1) as part of their marital property, acquired on 1 July 2011.
- Plot Characteristics: The plot to be sold (0.2500 ha) is not classified as forest land, is not in a revitalization area, and is registered as arable land RIIIb. There is no valid local spatial development plan for the plot.
- Supplementary Information: The application was supplemented with additional information on 4 July 2024, received on 12 July 2024.
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.
