Skip to content
V3388-20 ·19 November 2020 ·consulta-vinculante Medium impact
Tax

Subscription to a virtual e-book library is subject to the reduced VAT rate of 4%

A distance learning company has requested clarification on the VAT treatment for subscriptions to a digital library based in Panama. The Directorate General of Taxes (DGT) has ruled that this service constitutes an electronically supplied service providing access to e-books and must therefore be taxed at the reduced rate.

In 6 key points

Lifecycle

2020-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact