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V1143-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Online sales may be treated as business activity or capital gain

A seller on Todocolección asks about taxation under IAE and IRPF. The DGT states that if there is organisation of means for the sale, it is a business activity; if the items are personal goods, it is a capital gain or loss.

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2025-07-01PublishedPublished 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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