Tax: when it’s a hobby and when it’s a business

Many people think what they sell on Wallapop or Vinted is invisible. It isn’t any more.

What the tax office sees

Since 2024, under an EU rule (DAC7), platforms like Wallapop, Vinted and eBay report to the Spanish tax office sellers who make 30 or more sales a year or sell over €2,000. They send your sales, the number of transactions and your details. If they ask for your tax details and you don’t answer, they can block your account.

Selling your own used things

If you sell your own second-hand things for less than they cost you (your old phone, clothes you don’t wear), you aren’t making money, so normally there is nothing to pay. The tax office receiving the data doesn’t mean you owe anything.

Buying to resell

If you buy things to resell them for profit, and you do it regularly, that is an economic activity. The same if you regularly charge clients for your services. Then the normal thing is:

To register with the tax office (form 036 or 037) and as self-employed with Social Security. In the first year the fee is €80 a month (flat rate).
To declare what you earn (income tax) and, depending on the activity, VAT. For second-hand goods there is a special scheme (REBU) where VAT is paid only on your margin.

You’ll surely hear that “if you earn less than the minimum wage you don’t need to register”. It isn’t a clear rule: what counts is whether you do it regularly, and Social Security can claim fees from you. When you start selling or charging regularly, ask a gestoría (business advisory office). It costs little and saves you trouble.

Practical tips

From day one, write down every purchase and sale: date, what, how much.
Keep receipts and invoices for what you buy.
Use a bank account just for this.