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V1055-19 ·17 May 2019 ·consulta-vinculante Medium impact
Tax

21% standard VAT rate applied to 'Planet' product as it does not qualify as a book

A query was raised regarding whether the 'Planet' product, a weekly school term calendar featuring educational resources, qualifies for a reduced VAT rate. The DGT has determined that it must be taxed at the standard rate of 21%.

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2019-05-17PublishedPublished 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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