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V3389-20 ·19 November 2020 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to digital books that are not predominantly audiovisual

A company requested clarification on whether the sale of a digital book containing Spanish language curriculum could qualify for the reduced VAT rate. The Directorate-General for Taxes (DGT) ruled that, as it meets the definition of a book and does not consist predominantly of video or music, the 4% rate applies.

In 6 key points

How it affects those involved

This ruling confirms the application of the reduced VAT rate to digital educational materials, provided they meet the legal definition of a book and are not primarily audiovisual in nature.

Lifecycle

2020-11-19PublishedPublished 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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