The DAC7 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.
If a non-professional seller sells their items for a price equal to or lower than the price they paid for them, that is, without making profit, such sales are not subject to taxes.
If, on the other hand, they have made a profit, they must include the corresponding information in their tax return under the section «Ganancias y pérdidas patrimoniales derivadas de transmisiones de otros elementos patrimoniales».
Examples of non-professional sellers
|
Andrea, Madrid
|
Andrea, as a non-professional seller, bought a toaster for €50 and sold it on Wallapop for €30. Does she have to pay taxes on the sale? Purchase price = €50 Answer: No, because she sells it below the purchase price and she doesn’t make a profit. |
|
Marcos regularly sells on Wallapop as a non-professional seller and, in the last year, he has made several sales of items below their purchase price. Does he have to pay taxes on his sales? Sales generated in one year on Wallapop = €800 Answer: No, because Marcos has not made profits on the sales of his items since he has sold all of them below the purchase price. |
Marcos, Sevilla
|
Examples of professional sellers
|
Lucía, Barcelona
|
Lucía, as a professional seller on Wallapop, has sold a toaster for €50 through Wallapop. Will she have to pay taxes on the transaction? Sales invoice = €41.32 Answer: Yes, she will have to pay taxes under the same conditions as until now. That is, in this case, Lucia will have to issue an invoice for the amount of €50 (VAT included) to the buyer and she will have to pay taxes on said income (€50) in her income tax return (IRPF). |
*This information is for guidance only and does not constitute tax advice.
Still have doubts?
Is proof of not having made a profit required?
Although it is unlikely in the case of non-professionals, keeping invoices or purchase receipts for the products to be sold is advisable. In case of any doubt, consulting a tax advisor is recommended to analyse the specific case and obtain appropriate guidance.
How are professional sellers taxed?
Professional sellers must pay tax under the same conditions as any other business, issuing the respective invoice with the corresponding VAT to the buyer, and including the declared income in their tax return.
Further assistance from the Tax Agency
For additional information, the following resources can be consulted: