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V1101-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Article review and publication services subject to 21% VAT if they are intermediate processes

An association has requested a ruling on whether the services of reviewing, publishing, and issuing article certificates in its journal are subject to VAT and which tax rate applies. The DGT has determined that these are services subject to VAT and, as they constitute partial functions or intermediate processes, the general rate of 21% must be applied.

In 6 key points

How it affects those involved

This ruling clarifies that secondary or intermediate stages of the publishing process do not qualify for reduced VAT rates, requiring businesses to apply the standard 21% rate for these specific services.

Lifecycle

2024-05-22PublishedPublished 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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