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V2206-24 ·14 October 2024 ·consulta-vinculante Medium impact
Tax

E-book license supply subject to 4% VAT if classified as books, whether via web or QR code

A publishing house has requested clarification regarding the taxation of e-book license sales made via websites or through QR codes in physical notebooks. The DGT has ruled that the transfer of the license constitutes a service provided electronically, while the notebook is considered an ancillary supply.

In 6 key points

How it affects those involved

This ruling clarifies that the digital component (the license) is the primary service subject to the reduced VAT rate for books, whereas any physical medium provided alongside it is treated as an accessory to that main service.

Lifecycle

2024-10-14PublishedPublished 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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