Trokeo — Tax information

This information is general guidance for users in Spain and does not constitute tax advice. Consult a Spanish tax adviser (asesor fiscal / gestor) for your situation. Last updated: June 2026.

Trokeo does not act as a withholding agent

Trokeo does not withhold taxes, does not issue invoices on your behalf, and does not report your activity to the Agencia Estatal de Administración Tributaria (AEAT). Any tax obligation arising from arrangements made via Trokeo is solely yours.

IRPF — income tax

Income you earn through a Trokeo arrangement is in principle taxable under the Spanish personal income tax (IRPF, Law 35/2006). The classification depends on the regularity and structure of your activity:

• Occasional one-offs — typically reported as ganancias patrimonialesor other-income (rendimientos del trabajo / otros) on your annual declaration.
• Regular, professional activity — treated as rendimientos de actividades económicas, which usually requires registering as autónomo (see below).

Autónomo registration

If your activity is habitual, predictable, or your annual income from it exceeds the Spanish minimum wage (SMI), the AEAT and the Seguridad Social may require you to register as autónomo and to pay the corresponding monthly cuota. Recent case-law from the Tribunal Supremo has been more flexible for very-low-volume activity, but the safe path is to consult a gestor before your first significant earnings.

IVA — VAT

Certain activities are subject to IVA (typically the general rate of 21%, or reduced rates for specific services). Many professional services (consultancy, repairs, tuition, events) are subject to IVA from the first euro of activity once you are registered as autónomo. Some activities (e.g. sale of second-hand goods between non-professional individuals on the marketplace) are not. Consult a gestor.

Goods sold on the marketplace

Occasional resale of your own used goods between individuals is generally outside business income. Habitual buying-to-resell is a commercial activity and is taxable. The free Trokeo Market giveaways carry no income and have no tax implication.

What Trokeo reports to AEAT under DAC7

Trokeo is a digital platform potentially in scope of EU Directive DAC7 (Council Directive (EU) 2021/514). If your activity crosses the reporting thresholds (more than €2,000 received, or more than 30 transactions, per year) we may be required to report your name, address, NIF and amounts to the AEAT. We will tell you in advance and provide a copy of what we report. Note: during the free trial Trokeo handles no payments and therefore has nothing to report; this section will become operative if and when monetisation returns.

Earnings notice in the app

When your earnings via the platform approach the legal autónomo threshold, the app will show a prominent reminder linking back to this page and to the AEAT autónomo guidance.

Useful AEAT links

• AEAT — Sede electrónica
• Seguridad Social — Alta de autónomos
• AEPD — Agencia Española de Protección de Datos (for data-protection complaints, not tax)

For your specific situation, consult an asesor fiscal or gestor. This page is educational.See also the platform disclaimer.