- 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.
