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V0425-15 ·3 February 2015 ·consulta-vinculante Medium impact
Tax

Sale of complete sticker albums and packs at a single price subject to 21% VAT

An entity requested clarification on the tax rate applicable to the sale of complete sticker collections bundled with their albums. The DGT has determined that the supply of the stickers constitutes the principal supply, while the album is considered ancillary; therefore, the entire sale is subject to the standard VAT rate.

In 6 key points

How it affects those involved

The ruling confirms that bundled sales of collectibles and albums are taxed at the general VAT rate rather than a reduced rate, as the album is deemed an accessory to the main supply of stickers.

Lifecycle

2015-02-03PublishedPublished 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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