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V3398-20 ·23 November 2020 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to databases providing full access to books or journals, but not to those with heterogeneous information

A publishing management company sought clarification on the VAT rate applicable to its databases containing full texts, abstracts, and other content. The DGT ruled that the reduced 4% rate only applies if the database functions as a virtual library for accessing complete books or journals, whereas other content is subject to the standard 21% rate.

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2020-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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