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V1122-15 ·13 April 2015 ·consulta-vinculante Medium impact
Tax

Sale of goods manufactured by an individual is subject to VAT and IRPF if carried out as a business activity

An individual has requested clarification regarding the VAT and IRPF liability for the sale of costume jewellery bracelets they have manufactured. The DGT has ruled that the supply of goods is subject to VAT if carried out in the course of a business or professional activity, and the income will be classified as income from economic activities for IRPF purposes.

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2015-04-13PublishedPublished 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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