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V1471-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to e-books if they meet the legal definition of a book, regardless of ISBN

A query was raised regarding the VAT rate applicable to the online sale of e-book publications that contain no advertising and lack an ISBN. The DGT ruled that the reduced rate of 4% applies provided the publications qualify as books, newspapers, or magazines under their legal definition.

In 6 key points

How it affects those involved

This clarification confirms that the absence of an ISBN or advertising does not disqualify an electronic publication from the reduced VAT rate, as long as it meets the statutory definition of a book.

Lifecycle

2021-05-19PublishedPublished 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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