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V0137-21 1 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Engineering and IT consultancy services for library management subject to 21% VAT rate

A software company enquired whether an integrated library management service for a Health Service could qualify for the reduced 4% VAT rate. The DGT has ruled that, as it does not constitute the supply of books, newspapers, or magazines, the standard rate must apply.

The question raised

Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la prestación del citado servicio.

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