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V2170-17 ·22 August 2017 ·consulta-vinculante Medium impact
Tax

Sale of used personal items exempt from VAT if no business activity exists, but subject to Property Transfer Tax

A taxpayer queried the taxation of selling second-hand personal belongings via a website. The DGT ruled that if the sale is carried out by individuals without business activity, it is not subject to VAT but is subject to Property Transfer Tax (ITPAJD).

In 6 key points

How it affects those involved

This clarifies the distinction between VAT and Property Transfer Tax for private individuals selling second-hand goods, ensuring correct tax application for non-professional transactions.

Lifecycle

2017-08-22PublishedPublished 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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