The sales of used products made by individuals on online platforms will be subject to the Transfer Tax (ITP) in its modality of Onerous Transfer of Property (TPO) and must be taxed at 4%. This is established in a binding consultation of the Directorate General of Taxes (DGT), the legislative arm of the Treasury, to which EXPANSI�?N has had access. This doctrine is already directly applicable to those who sell personal or second-hand goods on platforms such as eBay, Wallapop, Vibbo, Milanuncios or Amazon, among others.
