Spanish law is not very clear on occasional online sales, indeed there is still a lot of confusion and little information today.
Read on to find out what the Spanish law on online sales says.
The best solution to avoid making mistakes in the sell online Is that of always issue a receipt (in transfers between private individuals, the receipt is not mandatory). The block can be purchased at a stationery for a few euros.
The receipt must indicate your name and surname, tax code, and the name and surname of the buyer. It also indicates a brief description of the object received and then insert this sentence “Consideration sold for the sale of goods as an occasional commercial activity referred to in art. 67 DRP 917/86 ".
If the amount of the receipt is higher than the 77,47 € you have to apply one € 2 revenue stamp, which you can buy in any Sisal bookshop.
Since the laws and rules on the subject are complex, it is always advisable to contact a business consultant or to a Tax Assistance Center, and insert the tax receipts issued in the tax return under the heading Other income. You will need to have your business recognized as that of an occasional salesperson, whose revenues have not been earned in the exercise of arts, professions or commercial enterprises.
The reality is that there is no maximum ceiling within which to consider oneself calm; there are those who speak of a maximum sales of 3.000 euros, even if being considered occasional sellers or not, is discretionary. Surely sell online products that lead to a considerable increase in income o sell online many low-cost products involve risk and above all exposure to greater controls.
Selling used items online it is not considered trade as the profit margin is low compared to what you spent on the item itself.
In conclusion, before selling online, always try to inform yourself thoroughly in order to recognize your business as an occasional seller and avoid possible problems with the taxman.
Alejandro Crespo Martinez
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