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V2419-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

The occasional sale of handicrafts online may be subject to VAT if there is an intention to intervene in the market

The DGT responds that such activities may be subject to both VAT and IRPF if there is an intention to enter the market.

In 6 key points

How it affects those involved

Occasional online sales of handmade goods may be considered taxable activities if commercial intent is present.

Lifecycle

2025-12-10PublishedPublished 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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