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V0852-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to e-book supplies if they meet the definition of a book

An entity producing e-books in PDF format for virtual classrooms has requested clarification on the applicable VAT rate. The DGT has ruled that the reduced rate of 4% applies provided the content is considered a book and does not consist predominantly of advertising or audiovisual content.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for digital publications, ensuring that e-books qualify for the reduced VAT rate as long as they meet specific content criteria, distinguishing them from purely audiovisual or promotional digital services.

Lifecycle

2023-04-12PublishedPublished 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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