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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.
Cuestión planteada Tributación en el IRPF.
Si las ventas se realizan en el ámbito de una actividad de comercio al por menor, los rendimientos serán de actividades económicas. Si los objetos son elementos del patrimonio personal, la venta generará ganancias o pérdidas patrimoniales. En caso de pérdida patrimonial por bienes de consumo duradero, no se computará si la pérdida de valor se debe a su utilización normal.
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