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V2875-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate of 4% applies to the supply of books in digital or physical format

The taxpayer queried whether the acquisition of content for training courses via electronic means is subject to a 4% VAT rate. The DGT ruled that books, including electronic ones, are taxed at 4%, whereas content creation services that do not constitute books are subject to the 21% rate.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between the supply of books (taxed at a reduced rate) and content creation services (taxed at the standard rate), which is crucial for educational providers and digital content distributors.

Lifecycle

2020-09-23PublishedPublished 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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