Exemption from VAT for undeveloped land – NSA judgment of August 30, 2024.

• A company requested an interpretation regarding the VAT exemption for undeveloped land
• The company planned to sell land with remains of demolished gasworks and other technological objects
• The company did not have a spatial development plan or building conditions decision for the land
• The company asked if they could apply the VAT exemption for the land sale
• The National Tax Administration ruled that the land sale with gas networks owned by the seller is not VAT exempt
• The interpretation was upheld by the Administrative Court in Krakow
• The court ruled that any land with buildings or structures should be considered developed, even if only the land is being sold

Source: mddp.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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