- Selling even several building plots, created from the division of agricultural land, does not constitute commercial activity subject to VAT
- Seeking the best price for the sale is a rational management of personal assets
- The Regional Administrative Court in Kielce ruled that the owner is not required to dispose of the property in the least profitable way
- Marek A. requested an individual interpretation for selling a property that was transformed from agricultural to building land
- He planned to advertise the sale in local media and on a banner
- Marek A. runs a sole proprietorship for renovation and construction services, not development
- According to the applicant, an individual who makes occasional or one-time sales outside of their business activities is not subject to VAT
- More information available at Prawo.pl: https://www.prawo.pl/podatki/opodatkowanie-sprzedazy-dzialek-budowlanych-wyrok,528514.html
Source: prawo.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.
