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A collector asks how occasional sales of writing items via an online platform are taxed. The DGT states it will depend on whether the sales constitute a commercial activity or are sales of personal property.
Question posed: Taxation under Personal Income Tax (IRPF).
If sales are carried out within the scope of a retail trade activity, the income is considered returns from economic activities. If the items are part of personal assets and do not derive from an economic activity, the sale generates capital gains or losses. In the event of a capital loss on durable consumer goods, the loss shall not be accounted for if it is due to normal use.
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