Explanatory Note
Title: Buying and selling real estate
Includes the activities of buying and selling real estate assets (owned by the owner),
namely, residential and non-residential buildings (including office buildings and
industrial buildings, warehouses, hotels and other leisure buildings, exhibition halls,
self-storage, retail stores and shopping centers), shopping centers
data and land.
Includes activities of subdividing land into lots without introducing improvements.
Does not include:
Subdivision of land with the introduction of improvements (6812);
Development of construction projects (real estate development) for sale (68120);