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V2577-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to children's books with supplementary elements, except for 'fire engine' product

A company importing and reselling storybooks and children's publications has requested clarification on the applicable VAT rate, particularly for items including die-cut pieces or boards. The DGT has determined that most of these products are books with accessory elements subject to the 4% rate, with the exception of the product named 'fire engine', which will be taxed at 21%.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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