2001 – you purchased plots A and B KW (…). You bought the plots planning to build a house for you and your children. Because your life plans have changed, you gave up building a house and divided the plots to make it easier to develop them in the future. On November 22, 2019, you divided the plots into No. C, No. D, No. E, No. F, No. G, No. H, No. I, No. J, No. K for single-family housing, No. L for access to the separate plots, No. M as the rest of the plot. Since there is no zoning plan, you applied for development conditions to check what can be built on this site. So far, you have not decided to start construction. You bought this land for family recreation, not for investment, but for life reasons you decided to sell it, especially that your children are no longer interested in the possibility of building a house in this area. In 2021, you reported the sale of plots to a real estate agency. So far, it has not been possible to find an interested customer, but recently customers have started to be interested in your plots. You have not run a business and you are not a VAT payer, but you have encountered various interpretations of the sale of plots by natural persons.
Source: sip.lex.pl