Advice for each way of selling
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Selling personal belongings
If you have sold goods you previously used and are concerned about their treatment in your income tax return, we review the purchase price, selling price and documentation. Money received is not the same as a gain: it must be compared with the item's evidenced cost. The Wallapop and AEDAF guide to second-hand sales distinguishes personal assets from professional activity. Receiving a sales report does not by itself establish what you must declare or pay.
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Professional trading and resale
If you buy for resale or carry on an organised activity, the analysis must consider how the business operates. We review registrations, invoicing, purchases, stock and obligations, without using the number of sales as the sole criterion for deciding your position. If you need ongoing support, we coordinate tax advice with your business accounting.
What we review in your Wallapop sales
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DAC7 and information reported by the platform
DAC7 governs information that certain operators report to the authorities. That reporting must be distinguished from each seller's taxation. According to the Spanish Tax Agency's DAC7 information for sellers, the volume exclusion for sales of goods requires the operator to have facilitated fewer than 30 transactions with total consideration no greater than €2,000 in the reference period. Both conditions must be met. These are information rules, not a tax exemption. The operator subject to reporting files form 238; the seller provides the required information and meets their tax obligations.
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Purchases, sales and supporting documents
We review what you can evidence about each item's acquisition and sale. For a professional activity, we also need a system of invoices or acceptable purchase documents, especially when the supplier is a private individual. If REBU applies, the Spanish Tax Agency requires a purchase document signed by the transferor. A listing screenshot or bank transaction may support the review, but neither replaces that required documentation by itself.
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Receipts, shipping and expenses
We connect transactions, returns and receipts to bank records and available reports. The documentation must explain differences between the advertised price, the transaction outcome and the amount received.
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VAT and the possible second-hand goods scheme
For second-hand businesses, we assess VAT treatment and the possible use of the special scheme for second-hand goods, REBU. The Spanish Tax Agency describes REBU as an optional scheme for certain goods and resellers. We review the source of purchases and the requirements before assessing its use. Selling used items is not enough to apply it to every transaction. If you operate through several channels, our eCommerce accounting service allows a combined review of the business to be considered.
Two situations that explain what we need to review
Hypothetical examples; these are neither client cases nor tax calculations. If you sell a personal-use bicycle for €180 after buying it for €420, the €180 is the selling price, not a gain. A loss resulting from personal use or consumption is not recognised as a tax loss. If you sell a collectible for more than its cost, there may be a capital gain: we need evidence of both values and the circumstances of the transaction.
If you buy lots for resale, hold inventory and organise continuing sales, we review whether there is an economic activity. Staying below the DAC7 thresholds does not settle the analysis of registration or tax treatment.
What type of enquiry do you need?
| Situation | What we review | Type of work to assess |
|---|---|---|
| You sold personal belongings | Acquisition, sale and supporting documents | One-off tax consultation |
| You received DAC7 information | Platform data and actual transactions | Document comparison and explanation |
| You buy products for resale | Organisation, purchases, sales and stock | Assessment of registration and recurring management |
| You already run a second-hand business | Accounting, invoices and tax treatment | Ongoing support or a change of accountant |
What to prepare and what you receive from the review
Gather the period's history, any DAC7 information received and available acquisition evidence. Add bank or wallet receipts, returns and commission or shipping documents. If you buy for resale, include inventory and purchase documents from private individuals. Identify missing evidence so we can assess how to reconstruct the information.
Depending on the agreed scope, the review will include:
- Classification of the transactions and the reasons supporting it.
- Differences identified between sales, receipts and platform information.
- Outstanding documents and obligations or actions requiring consideration.
- For a recurring service, the agreed document workflow and task calendar.
The initial assessment defines the engagement. Filing returns, responding to tax authority requests and reviewing previous years must be expressly included in the quote when requested.
How we work
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Understand the activity
what you sell, where the goods come from and how you operate.
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Review the documents
platform reports, purchase evidence, receipts and sales.
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Define the engagement
a one-off enquiry, a review of a period or a recurring service.
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Explain the outcome
criteria applied, outstanding documentation and next steps within the agreed work.
Fees for Wallapop tax advice and accounting
An enquiry about personal sales and business accounting require different work. The quote is tailored to what we need to review, document volume and the periods concerned.
You will receive the scope and fees before work begins. Reviews of previous years or tax authority requests will be assessed expressly. Listing management and buyer support are outside the tax service described here.