{"id":10073,"date":"2017-12-04T20:58:38","date_gmt":"2017-12-04T20:58:38","guid":{"rendered":"https:\/\/centregestor.es\/?p=10073"},"modified":"2020-12-04T20:59:17","modified_gmt":"2020-12-04T20:59:17","slug":"las-ventas-de-articulos-de-segunda-mano-a-particulares-en-plataformas-online-tributaran-el-4-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/las-ventas-de-articulos-de-segunda-mano-a-particulares-en-plataformas-online-tributaran-el-4-2\/","title":{"rendered":"Las ventas de art\u00edculos de segunda mano a particulares en plataformas online tributar\u00e1n el 4%"},"content":{"rendered":"<p>La Direcci\u00f3n General de Tributos ha establecido una nueva medida para los particulares que venden todo tipo de productos en plataformas de\u00a0comercio electr\u00f3nico <strong>como eBay, Wallapop, Vibbo, MilAnuncios o Amazon<\/strong>.<\/p>\n<p>El impuesto formar\u00e1 parte del Impuesto por Transmisiones Patrimoniales (ITP), y en concreto en la modalidad de Transmisiones Patrimoniales Onerosas. De este modo, las ventas de productos usados realizadas por particulares en plataformas online tributar\u00e1n a un 4% sobre el valor obtenido en las transacciones.<\/p>\n<p>Las personas que realicen dichas operaciones\u00a0<strong>deber\u00e1n emplear el <a href=\"https:\/\/atc.gencat.cat\/es\/utilitats\/model600\/\">Modelo 600\u00a0<\/a><\/strong>para declarar esas transmisiones patrimoniales que son competencia de las comunidades aut\u00f3nomas.<\/p>\n<p>Fuentes de la Agencia Tributaria explican que la Agencia Estatal se concentra en que las ventas en estas plataformas online que generen beneficios se declaren en el IRPF como ganancia patrimonial. No es lo m\u00e1s habitual en transacciones de bienes usados y de segunda mano, pero s\u00ed cuando se venden cuadros u objetos de coleccionismo.<\/p>\n<p><strong>En el caso de haberlos vendido a un precio superior al que se compr\u00f3, s\u00ed que habr\u00e1 que tributar en el IRPF por la ganancia obtenida.<\/strong><\/p>\n<p><strong>Es recomendable que el vendedor guarde los documentos que permitan acreditar la propiedad de ese bien en venta,<\/strong> as\u00ed como capturas o facturas del cierre del acuerdo.<\/p>\n<p><strong>Con esa medida podremos<\/strong> demostrar que efectivamente hemos obtenido beneficio en la transacci\u00f3n o\u00a0tambi\u00e9n<strong> dejar claro que no existe beneficio en esa transmisi\u00f3n patrimonial<\/strong>. La idea de mantener esa informaci\u00f3n es la de que esas transacciones no se confundan con trabajos hechos en B, \u00absobre todo cuando hay varias transacciones con diferentes cantidades\u00bb.<\/p>\n<p>Uno de los objetivos prioritarios del control de la Agencia Tributaria en los \u00faltimos a\u00f1os son las empresas de la econom\u00eda digital. Para llevar a cabo el control de esa tributaci\u00f3n la Agencia Tributaria\u00a0<strong>pide las bases de datos a estas plataformas de comercio<\/strong>\u00a0para investigar las transacciones que realizan, algo que tiene como objetivo \u00abconcentrarse en que las ventas en estas plataformas online que generan beneficios se declaren en el IRPF como ganancia patrimonial\u00bb.<\/p>\n<p>A diferencia de las ventas \u00abf\u00edsicas\u00bb de bienes usados que eran dif\u00edciles de localizar para el Fisco, las ventas online s\u00ed quedan registradas, por lo que,\u00a0<strong>si vendemos bienes y obtenemos beneficios<\/strong>, esas transacciones l\u00f3gicamente tributar\u00e1n en el IRPF.<\/p>\n<p><a href=\"https:\/\/centregestor.es.\/\"><strong>https:\/\/centregestor.es.<\/strong><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n General de Tributos ha establecido una nueva medida para los particulares que venden todo tipo de<\/p>","protected":false},"author":1,"featured_media":6783,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-10073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Las ventas de art\u00edculos de segunda mano a particulares en plataformas online tributar\u00e1n el 4% - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" 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