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V1528-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

The 21% standard rate applies to notebooks and pads that are not specifically for drawing

The inquiry asks which VAT rate applies to various notebooks and pads. The DGT determines that these products are taxed at the standard rate of 21% as they do not meet the criteria for being drawing notebooks.

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2017-06-15PublishedPublished 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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