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V1398-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to interactive learning content other than e-books

An entity requested clarification on the VAT rate applicable to the purchase of 'SCORM' format content for online courses (texts, videos, animations, etc.). The DGT ruled that while a 4% rate applies if the material is an e-book, interactive material (videos, animations, simulations) is subject to the 21% rate.

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2023-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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