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V3651-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

The 4% reduced rate applies to e-books and digital magazines, but not to legal databases

A legal publisher has requested clarification on the VAT rate applicable to its digital products (databases, online libraries, magazines, and legal codes) and to works commissioned for their creation. The DGT ruled that digital books, magazines, and codes are taxed at 4%, whereas databases and services providing direct access to external data are taxed at 21%.

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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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