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V2277-18 ·1 August 2018 ·consulta-vinculante Medium impact
Tax

The 4% VAT rate applies only to works resulting in the immediate production of the magazine

A professional managing the creation of a quarterly magazine seeks clarification on the VAT rates applicable to her services and those of her suppliers. The DGT clarifies that the reduced 4% rate applies only to the immediate production of the magazine in sheet-fed, continuous, or bound formats, provided it is not primarily for advertising purposes.

In 6 key points

How it affects those involved

This ruling limits the application of the reduced VAT rate to specific production stages, ensuring that editorial design and advertising-heavy services are taxed at the standard rate.

Lifecycle

2018-08-01PublishedPublished 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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