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V0477-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

The 4% reduced rate applies to e-books and ancillary training, but not to workbooks or applications

A mathematics education company has requested a ruling on the VAT applicable to teacher guides, training, digital platforms, workbooks, applications, and manipulative materials. The DGT has determined that books (physical or digital) and training that is ancillary to them are subject to the 4% reduced rate, whereas workbooks, applications, and manipulative materials are subject to the standard 21% rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational content subject to reduced VAT and digital or physical tools that are considered independent services subject to the standard rate.

Lifecycle

2021-03-04PublishedPublished 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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