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V3062-16 ·1 July 2016 ·consulta-vinculante Medium impact
Tax

Self-produced teaching materials made from photocopies and bound documents subject to the 21% standard VAT rate

A school has requested clarification on the VAT rate applicable to the sale of self-produced teaching materials created by teachers using photocopies and binding. The Directorate-General for Taxes (DGT) has ruled that such material is not classified as a book but as school supplies, and therefore must be subject to the standard VAT rate.

In 6 key points

How it affects those involved

Educational institutions producing their own teaching materials via photocopying and binding must apply the standard 21% VAT rate instead of the reduced rate applicable to books.

Lifecycle

2016-07-01PublishedPublished 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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