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V3648-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

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

A publisher has requested clarification on the VAT rate applicable to digital books, magazines, online libraries, and the performance of works. The DGT has ruled that digital books and magazines are subject to the 4% rate, including streaming, whereas legal databases are subject to the 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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