Director of National Tax Information confirms VAT taxation on planned co-ownership share sale of land.

• The application concerns the tax consequences of the planned sale of a plot of land
• Sellers: A.A., B.B., C.C. plan to sell the plot of land
• The plot has an area of 14,453 m² and is part of a larger property
• Sellers are registered as active VAT taxpayers
• In the past, they have sold other properties that were subject to VAT
• Conclusion: The sale of a share in the plot will be subject to VAT
• According to the regulations, the sale of real estate by a VAT taxpayer is taxable
• Actions taken by the sellers to prepare the plot for sale are considered business activities.

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.

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