VAT on the sale of real estate by an individual – individual interpretation

• The Director of the National Tax Information confirms that the taxpayer’s position regarding the tax consequences of the described future event is correct.
• The taxpayer is an individual who is not engaged in any business activity and has no income.
• The taxpayer and her husband jointly own a plot of land, which they plan to divide into five smaller plots and sell three of them.
• The purpose of the sale is to generate funds for home renovations and other family needs.
• The plot of land is not used for any agricultural or commercial activities and was not acquired for business purposes.
• The taxpayer has applied for the division of the land and has received approval from the local authorities.
• The designated plots have different zoning designations, including residential and agricultural areas.
• The taxpayer may engage a real estate agent to assist with the sale, but no pre-contractual agreements will be made.
• The proceeds from the sale will be used for home renovations and improvements to the animal shelter, as well as other family needs.

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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