Three out of four Spaniards buy on one of the second-hand platforms. And a third of them search in the electronics sector for refurbished consoles or mobile phones. Although it is true that in some cases these sales must be reported to the Treasury, the OCU has made several clarifications in this regard. The first is that it is the platforms, such as Wallapop, that have to report the activity of the sellers, but One thing is to inform and another very different thing is to pay taxes..
What has created quite a bit of confusion is the “transfer” of a European directive into Spanish law. These are the one known as DAC 7 (EU Directive 2021/514) and Royal Decree 117/2024. According to the new rules, platforms that host private sellers and also professional sellers must inform the Treasury of the activity that takes place on them and specifically of two types of sellers: Those who make more than 30 sales transactions per year and those who make import sales of more than 2,000 euros per year.
“But even if you are in these groups, it is very possible that you do not have to pay taxes on what you earn from your sales,” says the OCU. The Treasury only requires that Income tax is paid when a capital gain is obtainedo. That is, when you sell something for more than what it cost you and you make a profit.”
Therefore, If we buy a mobile phone for 500 euros and sell it for 200we are actually losing assets, 300 euros to be exact. The same for laptops, consoles or anything else you sell online.
“As a taxpayer, you have the obligation to pay taxes on capital gains without waiting for the platform you use to report or stop reporting to the Treasurywhich could inspect you and fine you if you do not do so, although it is unlikely to do so if you manage to make a sale with a negligible profit,” the consumer organization adds.
The intention of the Treasury with these measures is control those who engage in this in a professional manner or whose sales create a significant profit for the seller. “Therefore, if you have not made a profit and you sell as an individual, even if you have made more than 30 sales or sold through imports of more than 2,000 euros, you cannot be required to pay personal income tax,” concludes the OCU.
In case of having profits, Income must be taxed (in the savings income section) and based on a scale:
19% for the first € 6,000
21% for the range from €6,000.01 to €50,000.
23% for the range from €50,000.01 to €200,000.
27% for the range from €200,000.01 to €300,000.
28% for amounts exceeding €300,000.
Unfortunately, you cannot include losses (such as the 300 euros from the sale of the mobile phone), since The Treasury does not allow the value losses produced to be computed for normal use of perishable goods or durable consumer goods, such as a car.