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V1507-17 ·13 June 2017 ·consulta-vinculante Medium impact
Tax

Printing and binding of doctoral theses subject to 4% VAT if they result in a book

A query was made regarding the VAT rate applicable to the printing and binding of doctoral theses. The DGT ruled that the reduced rate of 4% applies if the outcome of these activities is a book.

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2017-06-13PublishedPublished 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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