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An individual enquired whether the sale of second-hand movable goods via online platforms is subject to VAT. The DGT ruled that it depends on whether the person acts as a trader or professional with the intention of intervening in the market.
Cuestión planteada La sujeción al Impuesto sobre el Valor Añadido de las mencionadas ventas y, en caso de que estén sujetas, la manera de liquidar el Impuesto.
Las ventas están sujetas a IVA cuando la persona física tiene la intención de intervenir en la producción de bienes y servicios, lo que determina una actividad empresarial o profesional. La frecuencia o habitualidad no es el factor determinante, sino la ordenación de medios de producción para intervenir en el mercado. Si la operación es puntual, aislada y sin intención de continuidad, no hay sujeción al impuesto. En caso de ser empresario, las entregas de bienes tanto del patrimonio privado como de los adquiridos para reventa estarán sujetas al impuesto.
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