Ruling: Application of VAT exemption to the supply of developed real estate

• Incorrect individual interpretation regarding the application of VAT exemption to the supply of developed real estate
• Request for individual interpretation submitted on December 28, 2023, regarding the inability to apply VAT exemption to the supply of developed real estate
• Description of the factual situation and future event related to the sale of developed real estate in poor condition
• The property is located in an area designated for tourism and recreation, with 10 buildings in poor technical condition
• The property is classified as residential areas and land under W-RV ditches
• The property is not covered by a building permit or a decision on the location of a public investment
• The intention to sell the property through an unrestricted written tender
• The applicant is a registered VAT taxpayer.

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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