Si compro o vendo algo de segunda mano ¿Qué impuestos tengo que pagar?

Las ventas de bienes de segunda mano realizadas por particulares en plataformas online están sujetas al Impuesto sobre Transmisiones Patrimoniales (ITP) en su modalidad de Transmisiones Patrimoniales Onerosas (TPO) y deberán tributar al 4%. Así lo establece una consulta vinculante de la Dirección General de Tributos de 22 de agosto de 2017 (V2170-17).

Esta doctrina es de directa aplicación para quienes vendan bienes de segunda mano en plataformas como eBay, Wallapop, Chicfy, E-bay Vibbo, Milanuncios o Amazon, entre otras.

Con esta consulta Hacienda responde a un contribuyente que quería saber si la venta en estas plataformas online estaba sujeta a IVA o a algún impuesto.

¿Qué impuesto grava dichas operaciones?

La tributación de estas operaciones dependerá de si se trata de operaciones pertenecientes al tráfico empresarial o si, por el contrario, se realizan entre particulares.

Si se venden objetos usados en el desarrollo de la actividad empresarial, quedarán sujetas al IVA. Por ejemplo, una maquinaria de nuestro negocio que ya no usamos y decidimos vender. Para las empresas y autónomos que venden objetos usados como una de sus líneas de negocio, existe un régimen especial de IVA para bienes usados (concesionarios, tiendas de muebles y artículos de segunda mano…).

Continua>>

Fuente: http://www.afiris.es

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