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V2011-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

Photo reportage albums subject to 21% VAT

A query was raised regarding whether photo reportage albums and their digital media could qualify for the reduced 4% VAT rate. The DGT has determined that these supplies do not qualify as books or albums under VAT regulations and must be taxed at the standard 21% rate.

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Lifecycle

2017-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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