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V0959-25 ·4 June 2025 ·consulta-vinculante Low impact
Tax

4% reduced rate applies to audiobooks and chromo albums containing QR codes

The consultant asks whether a product consisting of a chromo with a QR code linking to an audiobook and an album can be subject to the 4% VAT rate. The DGT responds that the audiobook is a book and the album is a complementary service, so both are subject to the reduced rate.

In 6 key points

Lifecycle

2025-06-04PublishedPublished 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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