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A taxpayer queried the taxation of selling second-hand personal belongings via a website. The DGT ruled that if the sale is carried out by individuals without business activity, it is not subject to VAT but is subject to Property Transfer Tax (ITPAJD).
Cuestión planteada Tributación de las operaciones descritas.
La venta de objetos y enseres personales y familiares no está sujeta al IVA si se realiza al margen de una actividad empresarial o profesional. No obstante, al no estar sujeta al IVA, estas transmisiones onerosas realizadas por particulares quedan sujetas al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. El adquirente debe liquidar este impuesto basándose en el valor real de los bienes.
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