New rules on reporting sales of used goods on marketplaces like Wallapop and Milanucios to the authorities will come into force in Spain at the beginning of next year.

As a result, marketplaces will have to inform the agency of the income generated when an individual makes 30 sales or sales generating revenue of more than €2,000 ($2,192 U.S.) in a calendar year. If either of these thresholds are met, the marketplace is obliged to inform the authorities.

The Spanish government is introducing them to comply with EU directive DAC7, which applies to all countries across the 27-member bloc. The stated aim of the directive is “to create more fiscal transparency in the digital economy.”

DAC7 was approved by the European Commission in March 2021. According to the Commission, “Under DAC7, digital platforms such as websites and mobile apps, which allow taxpayers to sell goods, offer online and offline personal services, or rent out immovable property or means of transport, have to report those taxpayers and their economic activities.”

“This information will help tax authorities in the Member States of those particular taxpayers to prevent tax evasion or misreporting through the use of digital platforms.”

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