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V2237-17 ·5 September 2017 ·consulta-vinculante Medium impact
Tax

The 4% reduced VAT rate applies only if publications meet the definition of a book, newspaper, or magazine

A professional enquired whether their services for designing and delivering personalised event magazines could be taxed at the 4% reduced rate. The DGT ruled that this rate applies only if the products strictly meet the definitions of a book, newspaper, or magazine, and do not consist primarily of advertising.

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2017-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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