Skip to content
V1337-16 ·31 March 2016 ·consulta-vinculante Medium impact
Tax

Book layout services subject to 4% VAT if they result in the immediate delivery of the book

A professional inquired whether the layout service for text and photographs in a book qualifies for the reduced VAT rate. The DGT has ruled that if the PDF layout constitutes the delivery of the finished book, pending only printing, the 4% rate applies; however, if it is merely an intermediate graphic process, the 21% rate applies.

In 6 key points

Lifecycle

2016-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact