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V3245-20 ·30 October 2020 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to e-books, but 21% applies to interactive products

A company has requested clarification on the VAT rate applicable to the sale of online courses (SCORM format) to educational institutions. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 4% only applies if the content is classified as a book, whereas if it is interactive material containing videos or animations, the standard rate of 21% shall apply.

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2020-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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