Ruling: VAT on the sale of real estate by an individual

• The text is a letter regarding a VAT issue related to the sale of real estate by an individual.
• The letter confirms that the individual’s position on the tax consequences of the future event is correct.
• The individual has submitted a request for an individual interpretation of the tax law.
• The request pertains to the VAT taxation of the sale of two plots of land.
• The individual plans to divide and sell a portion of the land while keeping the rest for personal use.
• The land is partially designated for agricultural use and partially outside the designated plan.
• The individual is engaged in a construction business and has previously purchased land for development and sale.
• The land in question was purchased privately and not used for business purposes.
• The individual is a registered VAT taxpayer for construction services.
• The land purchases were not subject to VAT.
• The land has been leased to a farmer and will not be used for agricultural purposes until sold.
• The individual has not conducted any agricultural activities or sold agricultural products on the land.
• The land will be divided and a portion will be sold.
• The local development plan allows for the division of the land and the creation of internal roads.
• The individual has taken steps to divide the land and create access roads for the sale of the divided portions.

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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