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V2160-22 ·14 October 2022 ·consulta-vinculante Medium impact
Tax

VAT rate depends on whether digital content is classified as a book

A consultancy firm has requested clarification on the VAT rate applicable to the sale of digital courses, reports, and videos, as well as the production of such materials by professionals. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 4% applies only if the content is classified as a book; otherwise, the standard rate of 21% shall apply.

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2022-10-14PublishedPublished 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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