Intellectuals and Spain.Carlos Rodríguez Braun: "Every tax system is set up on the basis of violating rights"
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Buying online was already a reality before the pandemic.
In the last three months of 2019, 46.9% of the population acquired goods through digital channels, according to the INE.
This figure during 2020 has skyrocketed according to Google, since on Back Friday
70% of purchases were made online.
The Spanish have accepted this channel.
However, not everyone is aware of the
taxes that must be paid in an online sale
If the Treasury detects an irregularity, it could make you want
n has not contributed to the treasury to catch up.
Do I have to pay VAT on pages like Wallapop?
In the case of stores
second hand like
Wallapop, Vinted or Todocolección
, in which, normally, items are sold between individuals
there is no value added tax
The Ministry of Finance reminds EL MUNDO that
The "Property Transfer Tax is applied if it is between individuals
VAT if the seller carries out the operation as an entrepreneur (if the product is sold in the exercise of his activity, not as a private individual) ". The buyer is the one who pays Patrimonial Transmissions. For his part,
the seller must pay personal income tax for the capital gain obtained from the sale
(in case of having obtained it).
What if it is a company and does not charge VAT?
In this case, explain
José María Mollinedo, Secretary General of the Union of Technicians of the Ministry of Finance (Gestha),
VAT could be required from the consumer, as long as the company cannot afford it, since it is their responsibility to collect it.You have to be careful when buying products on the network, there are shops like InstanGaming (sale
of video game downloads) that
they automatically charge the customer as if it were not in the EU and therefore does not apply VAT.
Mollinedo explains that it is a bad practice of the company that it should have a way to locate the IP of the buyer.
To avoid such cases, the EU and the OECD are working on legislation for digital services.
How do I pay the property transfer tax?
It is not a common practice to pay this tax on sales by Wallapop or other such sites.
Mollinedo argues that in Spain the patrimonial transfers that are paid are "those for the sale of real estate and vehicles since they go through the registry." To meet the obligations with the Treasury after a second-hand purchase, the Community of Madrid indicates that "The payment of the tax can be made either through the use of stamped bills [whose acquisition is made in the tobacconists] or in cash through the self-assessment of the property transfer tax [model 600]".
The amount to pay depends on the autonomous community
where the operation is done.
In Madrid, the general tax reaches 8% of the price of the item.
Mollinedo argues that, far from what it may seem, these unregulated sales "represent minimal fraud compared to what large taxpayers defraud" and that
just sending a letter to the evader is more expensive than what can be recovered.
Therefore, the technician asks to eliminate the tax for low-value transactions.
What if the seller does not declare the sale?
If the amounts deposited into the bank account are very high, the public body's alarms may set off and it will ask the holder to justify the income.
in many cases it will be a sale at a loss
as it is a second hand item, thanks to this
the patrimonial transaction can be declared as patrimonial loss in the personal income tax
Does Amazon charge VAT or customs?
The North American giant applies the corresponding rates during the purchase process
, the same happens in transactions with stores that sell products on their page. "Sales tax is not calculated separately and is charged in relation to items ordered through the Amazon.com website unless expressly indicated as such during the order process ", Amazon emphasizes in its conditions. Mollinedo explains that on many occasions
the duty payment comes within the shipping price
, and warns that "many parcel companies charge more for management services than the product itself is worth."
Is it the same on Aliexpress?
Shopping through the bazaar
, which acts as an intermediary between the firms that sell and the consumer, are more complicated
Most of the products purchased in China are exempt from VAT
and tariffs since
do not exceed the declared value of 22 euros
, from which a 21% VAT is applied to acquisitions.
If the article exceeds 150 euros, the 2% tariff should also be applied. From the Treasury they summarize the options in that "if they are bought under DDP conditions (
duties and taxes paid
), that is, with all expenses and taxes included, the merchandise will be delivered to you at your destination at no additional cost.
Otherwise, the price of the item will be increased by the taxes and management fees that have been generated as a result of the importation. "AliExpress conditions indicate that,
the buyer is responsible for possible customs charges,
unless otherwise stated in the ad, as there are sellers who offer "
"There is also picaresque in the declared value. Mollinedo assures that" there are companies in Southeast Asia that try to pass high-end mobile phones as minor shipments. "This, added to the conditions, can be a real hit in customs for the buyer.
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