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V0185-22 7 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Children's publications with stickers or cutouts are taxed at 4% VAT if they are considered books

An entity inquired about the type of VAT applicable to various children's publications that include elements such as stickers or cutouts. The DGT determines that if these publications meet the concept of a book, the reduced rate of 4% applies, considering the supplements as a single supply.

The question raised

Question posed: Tax rate applicable for the purposes of Value Added Tax to said goods.

The DGT's ruling

Publications that fit the concept of a book are taxed at 4% VAT, regardless of their denomination. Elements such as stickers or cutouts delivered alongside the publication are considered a single and accessory supply to better enjoy the main product. The assignment of an ISBN is considered an indication for the application of the reduced rate, provided that the work does not consist entirely or predominantly of video or music content.

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