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V2245-21 ·5 August 2021 ·consulta-vinculante Medium impact
Tax

Binding of wedding register books subject to the standard 21% VAT rate

A printing company enquired whether the reduced VAT rate could apply to the binding of wedding register books for a local council. The DGT ruled that these items do not meet the definition of a book required to qualify for the 4% rate.

In 5 key points

How it affects those involved

This ruling clarifies that the binding of specific administrative registers does not qualify for the reduced VAT rate applicable to books, necessitating the application of the standard rate.

Lifecycle

2021-08-05PublishedPublished 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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