What is DAC7?
DAC7 is a regulation that originates from the European Union, which requires digital platforms such as Wallapop to report certain information to the relevant tax authorities about some sellers who operate through them. To comply with this, sellers who meet certain criteria must provide the required information to these platforms.
This regulation does not introduce a new tax or change existing tax obligations for sellers. It is, therefore, an information-reporting obligation aimed at improving transparency and the exchange of information for tax purposes.
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For a non-professional seller, provided items are sold for a price equal to or less than what was paid for them, these sales are not subject to IRPF.* Generally, sales on Wallapop are made at a price lower than or equal to the purchase price and, therefore, are not subject to IRPF. |
Which Wallapop users are affected?
Those Wallapop users who, in a calendar year, meet at least one of the following criteria:
- have made 30 or more sales;
- have received more than €2,000 euros from sales.
If you are a seller who, using the Wallapop wallet for in-person sales or sales made through the Wallapop Shipping service, meets any of the above criteria, we will contact you and ask you to provide certain information on a short form.
At Wallapop, less than 1% of users will have to fill out this form.
*This information is for guidance only and does not constitute tax advice. The way sales are taxed (including second-hand sales) has not changed due to DAC7; therefore, as before, those who have made a capital gain must pay tax on it.