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Spain · Sharing economy (C2C) · Law 49/2002, art. 19

Giving Closet

Every year, millions of secondhand items are sold on platforms like Wallapop or Vinted. Giving Closet turns that everyday transaction into a tax-optimized donation channel.

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The problem

Secondhand sellers rarely consider that this income could be channeled, in full or in part, into a deductible donation — the friction of "sell, then separately donate" is enough that it almost never happens.

Mechanism

How it works Giving Closet

Article 19 of Law 49/2002

Sets the deduction rates (80% on the first bracket, 40% on the excess for recurring donations) that Giving Closet applies when channeling goods or their value to a beneficiary organization.

From listing to donation

Right inside the C2C platform's selling flow, users can donate the item or the proceeds directly to an organization, generating the corresponding tax certificate.

Integration with receiving NGOs

Beneficiary organizations receive the good or its value already linked to the deduction, with no extra work for the donor.

The Identify · Convert · Plant cycle

Identify the dormant value at home, convert it into liquid capital by selling on secondhand platforms, and plant it as a cash donation that activates the Seed Effect.

Calculator

Run the numbers with your own figures

Illustrative example based on current deduction brackets. Not a substitute for tax advice.

Deduction if donated (art. 19, Law 49/2002)
Net cost of donating vs. selling
Data

The size of the opportunity

€2,000–4,000
average dormant value per EU household
80%/40%
Law 49/2002 deduction, first €250 / excess
3.5×
impact multiplier vs. in-kind donation
>€20M
estimated annual potential at 1% household uptake
Project status

The newest addition to the Altruismo Fiscal ecosystem, and the first built specifically around the sharing economy of goods rather than cash income. It already has its own white paper and proposed alliances with Wallapop, Vinted, Back Market, eBay Spain and Milanuncios.

Links

Go to the source

minarimpacto.es ↗
Documentation

White paper — Giving Closet

Technical document — 2026 edition.

Download white paper (PDF)
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