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V0536-21 ·9 March 2021 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to e-books meeting legal definition

A company marketing fitness courses online has requested clarification on the applicable VAT rate. The DGT clarifies that the reduced 4% rate only applies if the products qualify as e-books that meet the definition of a work with sufficient length to constitute a volume.

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2021-03-09PublishedPublished 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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