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V0487-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Occasional sale of used books does not automatically establish VAT entrepreneur status

A private individual asked whether selling 31 used books via a digital platform made them a VAT entrepreneur under DAC7 thresholds. The DGT states that platform reporting obligation does not establish entrepreneur status, which depends on intent to engage in market activity through organisation of production means.

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2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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