The Tax Agency already knows what you sell on Amazon, Etsy or Vinted. Make sure your returns say the same.
What platforms report, from how many sales, what the Tax Agency does with that data and how to regularise what wasn't declared.
In short
DAC7 is the European directive that requires digital platforms to report to tax authorities what their users sell. In Spain it is filed on Form 238, every January, with the previous year's data. It covers Amazon, Etsy, eBay, Vinted, Wallapop and any marketplace you sell on.
Sellers of goods with fewer than 30 sales and no more than €2,000 in the year are left out. If you go over either figure, the Tax Agency receives your tax ID, your income by quarter, the fees and your bank account.
What data the Tax Agency receives
| Data | What's included |
|---|---|
| Identification | Name or company name, tax ID, address and, for individuals, date of birth |
| Account | The bank account the platform pays you into |
| Income | The amount received in each quarter of the year |
| Activity | The number of sales in each quarter |
| Fees | What the platform has charged or withheld in each quarter |
Does it affect you? It depends on how you sell
| How you sell | Does the platform report? | What to check |
|---|---|---|
| Your own used things, now and then (Vinted, Wallapop) | Only if you reach 30 sales or go over €2,000 in the year | Usually not a business activity: if you sell for less than it cost you, there is no gain. Keep the receipts |
| You buy to resell on Vinted, Wallapop or eBay | Yes, if you go over the figures | It is a business activity: registration, VAT and income tax. If you haven't done it, better to regularise before a formal request |
| You sell what you make on Etsy | Yes, if you go over the figures | Registration, VAT, fees with the ROI and accounting |
| You sell on Amazon (FBA or FBM) | Yes, if you go over the figures | That the sales you declare match what Amazon reports, country by country |
| You sell on TikTok Shop, Shein, Temu, Miravia or eBay | Yes, if you go over the figures | The guide for each marketplace: fees, VAT on your sales, EPR and what it reports |
| You sell on your own store (Shopify, WooCommerce) | There is no marketplace reporting under DAC7 | The Tax Agency learns about your takings in other ways, such as the cross-border payment data that payment providers send (CESOP): accounts and returns up to date |
What the Tax Agency does with this data
It cross-checks it with your returns. If the income reported by the platform doesn't appear in your income tax, VAT or corporate tax returns, the system flags it and a letter arrives: a request for information or a proposed assessment with interest and, sometimes, a penalty.
Regularising first, on your own initiative, costs less: a supplementary return with the late-filing surcharge and no penalty.
If a platform has notified you
Look at the copy the platform sends you
The platform must tell you what it has reported. Check the income, the number of sales and your tax ID.
Compare it with your returns
If you are a sole trader or a company, with your VAT and income or corporate tax returns for the same year. If you aren't registered, with what should have been declared.
Decide whether anything needs regularising
Occasional sales of your own things, an unregistered activity, income declared in another year: each case has its own answer.
Regularise before the letter arrives
Registration, supplementary returns and accounts up to date, at the lowest possible cost.
Frequently asked questions
What is DAC7?
Directive (EU) 2021/514, which requires digital platforms to report to tax authorities what their sellers earn. In Spain it applies through Law 13/2023 and Form 238, and the first report was filed in January 2024 with 2023 data.
From how many sales does a platform such as Vinted or Wallapop report?
From 30 sales in the year, or if you receive more than €2,000. Only if you stay below both figures at once does the platform report nothing about you.
Do I have to pay tax on selling second-hand clothes on Vinted?
If you sell your own things for less than they cost you, there is no gain and no tax. If you buy to resell or sell regularly, it is a business activity: registration, VAT and income tax, even for small amounts.
Do Amazon and Etsy also report to the Spanish Tax Agency?
Yes, like any marketplace where third parties sell: Amazon, Etsy, eBay, TikTok Shop, Shein, Temu, Miravia, Vinted, Wallapop and also holiday rental platforms. Spanish platforms report on Form 238; those in other countries report to their own tax authority, which passes the data to Spain.
What data about me does the Tax Agency receive?
Your name or company name, tax ID, address, the account you are paid into, the amount received and the number of sales in each quarter, and the fees the platform charged you. The platform sends you a copy of what it reports.
What happens if I didn't declare what I sold on a platform?
The Tax Agency cross-checks it with your returns and can claim the tax with interest and a penalty. If you regularise before any formal request, you pay a surcharge of 1% plus 1% for each full month of delay, or 15% with interest after more than a year, and no penalty.
I live in another EU country and sell on a Spanish platform: who do they report to?
DAC7 is European: the platform reports in the country where you are established, and tax authorities exchange the data. Your sales reach your own tax authority even if you sell on marketplaces in other countries.
Tell us where you sell
Book a 15-minute call or write to us. We tell you what you need to sell on each marketplace: registration, VAT on your sales and on the fees, OSS, EPR or whatever the platform has asked you for. No commitment.