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V2666-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

Books with removable supplementary elements are subject to the reduced 4% VAT rate

A publishing house has requested clarification on the VAT rate applicable to children's books that include cardboard pieces or a removable token. The Directorate General for Taxes (DGT) has ruled that these elements are ancillary to the book and constitute a single supply.

In 6 key points

How it affects those involved

This ruling confirms that books containing interactive or removable components maintain their status as books for tax purposes, allowing for the application of the reduced VAT rate rather than the standard rate.

Lifecycle

2023-10-02PublishedPublished 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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