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V2319-23 ·9 August 2023 ·consulta-vinculante Medium impact
Tax

Layout and proofreading services for academic publications subject to 21% VAT if they do not result in the immediate production of a book

A taxpayer inquired whether publication costs (proofreading, layout, and production) for open access scientific publishing could qualify for the reduced 4% VAT rate. The Directorate General for Taxes (DGT) ruled that as these services constitute intermediate graphic processes or partial functions, they are subject to the general rate of 21%.

In 6 key points

How it affects those involved

Publishers and academic service providers must apply the standard VAT rate to preparatory services, as they do not qualify for the reduced rate reserved for the final book product.

Lifecycle

2023-08-09PublishedPublished 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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