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V0797-18 ·22 March 2018 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to books and decorative items sold together at a single price

A publishing house has requested clarification on the VAT rate applicable to the sale of a book bundled with a decorative item or model for a single price. The DGT has ruled that the item constitutes an ancillary supply to the book and, therefore, the reduced rate applies.

In 6 key points

How it affects those involved

This ruling confirms that decorative items bundled with books at a single price qualify for the reduced VAT rate, provided they are considered ancillary to the main supply.

Lifecycle

2018-03-22PublishedPublished 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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