A partir del 1 de enero de 2024, las plataformas digitales se ver\u00e1n obligadas a informar a la Agencia Tributaria sobre todas las transacciones realizadas por individuos, sin importar el monto de la operaci\u00f3n. Aunque el Ministerio de Hacienda a\u00fan no ha dado luz verde al reglamento que establece los l\u00edmites de las ventas sujetas a informe, se propone que estas plataformas solo informar\u00e1n a Hacienda sobre las ventas que superen los 2,000 euros al a\u00f1o o las 30 operaciones. En caso de que la aprobaci\u00f3n no se concrete antes del 31 de diciembre, las plataformas estar\u00e1n obligadas a informar sobre todas las ventas, independientemente de si superan o no dicho umbral.<\/p>\n\n\n\n
Esta nueva obligaci\u00f3n se deriva de la Ley 13\/2023, de 24 de mayo, que incorpora la modificaci\u00f3n de la Directiva 2011\/16\/UE sobre cooperaci\u00f3n administrativa en materia de fiscalidad (DAC 7). Plataformas digitales como Wallapop, Vinted o Airbnb, entre otras, deber\u00e1n proporcionar informaci\u00f3n sobre cualquier individuo (ya sea un usuario o un aut\u00f3nomo) o empresa que realice ventas o preste servicios personales a trav\u00e9s de ellas, incluyendo datos como nombre, apellidos, direcci\u00f3n, DNI o fecha de nacimiento. Es importante destacar que esta nueva obligaci\u00f3n es meramente informativa y recae exclusivamente en las plataformas, no en los vendedores.<\/p>\n\n\n\n
En t\u00e9rminos fiscales, los vendedores que sean empresas o aut\u00f3nomos ya est\u00e1n sujetos a tributaci\u00f3n por las ventas en l\u00ednea. Sin embargo, cuando la transacci\u00f3n se realiza entre particulares, no est\u00e1 sujeta al IVA, sino al Impuesto sobre Transmisiones Patrimoniales Onerosas, con un tipo medio efectivo que ronda el 4%, aunque este puede variar seg\u00fan la comunidad aut\u00f3noma. Estas ventas, al representar una ganancia patrimonial para el individuo, tambi\u00e9n est\u00e1n sujetas a tributaci\u00f3n por el Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF).<\/p>\n\n\n\n
\u200bSaludos,<\/p>","protected":false},"excerpt":{"rendered":"
A partir del 1 de enero de 2024, las plataformas digitales se ver\u00e1n obligadas a informar a la Agencia Tributaria sobre todas las transacciones realizadas por individuos, sin importar el monto de la operaci\u00f3n. Aunque el Ministerio de Hacienda a\u00fan no ha dado luz verde al reglamento que establece los l\u00edmites de las ventas sujetas […]<\/p>","protected":false},"author":2,"featured_media":4419,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4418","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=4418"}],"version-history":[{"count":2,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4418\/revisions"}],"predecessor-version":[{"id":4423,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4418\/revisions\/4423"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4419"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}