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V0137-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

Engineering and IT consultancy services for library management subject to 21% VAT rate

A software company enquired whether an integrated library management service for a Health Service could qualify for the reduced 4% VAT rate. The DGT has ruled that, as it does not constitute the supply of books, newspapers, or magazines, the standard rate must apply.

In 6 key points

How it affects those involved

Companies providing IT and management services for libraries must apply the standard VAT rate of 21% rather than the reduced rate for printed media.

Lifecycle

2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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