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V1827-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to physical books (paper, USB or DVD) while 21% applies to electronic download services

The taxpayer inquired about the VAT rate applicable to the supply of books, magazines, and fascicles in paper format or on digital media such as USB or DVD. The DGT ruled that the physical medium is irrelevant for applying the reduced rate of 4%, whereas direct downloads via the internet are taxed at 21% as they constitute an electronic service.

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2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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