- The Director of the National Tax Information confirms that the position regarding the tax consequences of the future event described in the VAT on the sale of real estate by an individual is correct.
- The request for an individual interpretation was submitted on July 10, 2023, and it concerns the VAT and income tax on the planned sale of a plot of land.
- The applicant is the owner of a property located in town A, which she acquired separately from her parents in 1990.
- The property is currently not being used due to local zoning regulations.
- The applicant has submitted a request to change the local zoning plan to allow for investment on the property.
- The applicant intends to sell the property and has hired a lawyer to represent her in negotiations and ensure her interests are protected.
- The sale will be preceded by the signing of a preliminary sales agreement, in which the applicant will grant the buyer the necessary powers to obtain permits and make decisions related to the future investment plan.
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.
