Skip to content
V0487-21 ·4 March 2021 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to the supply of e-books via download or online streaming

An association of educational publishing companies enquired whether the supply of their digital teaching materials (downloadable or online) could be taxed at the reduced rate. The DGT clarifies that if the content is a book, the 4% rate applies regardless of whether it is downloaded or viewed via streaming.

In 6 key points

Lifecycle

2021-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact