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V0686-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Signed print alongside a book taxed at 21% VAT and book at 4% through division of the taxable base

An entity has requested clarification on the VAT rate applicable to the sale of a book that includes an original print signed by the author. The DGT has determined that the print is not a complementary element of the book and that a different rate must be applied to each item.

In 6 key points

Lifecycle

2020-04-03PublishedPublished 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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