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V1431-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Minutes, budgets or resolutions are not subject to 4% VAT as they are not considered books

A local council has enquired whether the binding of its minutes and budgets, as well as the production of municipal ordinances, qualifies for the reduced 4% VAT rate. The DGT ruled that these documents do not constitute books and that the production of ordinances is a one-off service.

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2022-06-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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