Skip to content
V2633-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

VAT rate depends on whether main service is digital book supply (4%) or distance teaching (21%)

A training entity asks which VAT rate to apply to its products: digital teaching materials, training packages with tutoring, or a combination. The DGT responds that the rate depends on whether the main service is the supply of electronic books or distance education.

In 6 key points

Lifecycle

2025-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact