Sales made on second-hand platforms such as Wallapop, Vinted or MilAnuncios must be included in the income statement if there has been a profit. The Treasury has focused on these exchanges in recent campaigns, which forces individuals to pay special attention if they regularly use these tools.
“If a profit is obtained from the sale, that is, if it is sold for a higher price than the purchase price, then the sales must be declared,” says Benjamà Anglés, professor of financial and tax law at the Universitat Oberta de Catalunya. (UOC). By way of example, for a pair of pants that was bought for 10 euros and sold for 50, the 40 euros will have to be declared as profit. The same for a piece of furniture from which 300 euros of profit have been taken.
The periodicity will also mark the situation of the taxpayer. “If they are sporadic sales, they have to be declared as a capital gain. But if they are made on a regular basis and the profits exceed the minimum annual wage, the Treasury could understand that it is an economic activity subject to tax.” This would imply registering as a self-employed person, declaring VAT and complying with the responsibilities that are given for this activity.
Thus, in the common case of occasional sales, if an individual sells at a profit, they will have to declare it in the “Equity gains and losses derived from transfers of other assets” section. Specifically, from box 1624 and following in your return. In them it will be necessary to specify dates and values ​​of purchase and transmission. “The positive difference is taxed,” Anglés stresses.
These capital gains are reflected in the tax base of savings and support a tax rate of 19% up to 6,000 euros, 21% between 6,001 and 50,000 euros, 23% between 50,001 and 200,000 euros and 26% in higher quantities. “If there were negative balances pending compensation from transmissions from previous years, it is possible to compensate them in the following four years,” concludes the expert, so the bill can be reduced.
