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V0185-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

Children's publications with stickers or cutouts are taxed at 4% VAT if they are considered books

An entity inquired about the type of VAT applicable to various children's publications that include elements such as stickers or cutouts. The DGT determines that if these publications meet the concept of a book, the reduced rate of 4% applies, considering the supplements as a single supply.

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2022-02-07PublishedPublished 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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