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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.
Cuestión planteada Si el consultante tiene la condición de empresario o profesional en el Impuesto sobre el Valor Añadido por la venta de los libros usados al haber superado el umbral de la Directiva (UE) 2021/514 del Consejo, de 22 de marzo de 2021, también conocida como Directiva DAC7.
La obligación de informar de las interfaces digitales bajo la Directiva DAC7 no altera la calificación de empresario o profesional en el IVA. La frecuencia o habitualidad no es determinante si existe la ordenación de medios de producción con voluntad de intervenir en el mercado, aunque sea de forma ocasional. No se es empresario cuando la operación es puntual, aislada y sin intención de continuidad. La sujeción al impuesto dependerá de si la persona física tiene la intención de realizar una actividad empresarial o profesional.
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