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V3647-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

4% reduced rate applies to e-books and streaming, but not to legal databases

A legal publisher has requested clarification on which digital products and works may qualify for the 4% reduced VAT rate. The DGT has ruled that e-books and their streaming availability are subject to the 4% rate, whereas databases and legal analysis services are subject to the standard 21% rate.

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2020-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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