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V0685-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Photo books and photo albums subject to the standard 21% VAT rate

A taxpayer queried which VAT rate applies to the supply of photo books and photo albums. The DGT ruled that these products cannot be classified as books and must therefore be taxed at the standard rate.

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2021-03-23PublishedPublished 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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