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V2654-16 ·14 June 2016 ·consulta-vinculante Medium impact
Tax

Photo developing in book or album format subject to 21% VAT

A taxpayer queried whether photo developing, bound as a book or with adhesive pages, could qualify for the reduced 4% VAT rate. The DGT ruled that these operations constitute photographic developing services rather than books, and must therefore be taxed at the standard 21% rate.

In 6 key points

How it affects those involved

Businesses providing photo albums or bound photo collections must apply the standard VAT rate of 21% instead of the reduced rate for books.

Lifecycle

2016-06-14PublishedPublished 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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