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V1982-21 ·23 June 2021 ·consulta-vinculante Medium impact
Tax

Sale of book packs with supplementary material classified under IAE heading 659.4

A company requested clarification on which IAE heading applies to the sale of themed book packs that include pencils, stickers, and other materials. The DGT determined that the material is ancillary to the books, and the activity falls under the heading for the retail sale of books, newspapers, stationery, and office supplies.

In 5 key points

How it affects those involved

This ruling provides legal certainty for businesses selling bundled educational or themed products, confirming that supplementary items do not change the primary tax classification of the activity.

Lifecycle

2021-06-23PublishedPublished 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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