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V0343-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

The assignment of e-books by telephone operators is taxed independently from the telephony service

A Brazilian company inquires whether the supply of e-books included in telephony bundles constitutes an independent supply and which VAT rate applies. The DGT determines that they are distinct services and that e-books may be subject to the reduced rate.

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2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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