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A company sells distance learning courses through physical manuals and offers voluntary access to a platform featuring videos and forums. The DGT has ruled that the delivery of the books constitutes the principal supply and the online access is ancillary, meaning the entire transaction is subject to the 4% rate.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre el Valor Añadido.
La entrega de libros y manuales constituye la prestación principal de la operación. El acceso a contenidos audiovisuales y foros en línea se considera una prestación accesoria que no constituye un fin en sí mismo para el cliente, sino un medio para complementar el material físico. Por tanto, al ser una prestación única, todo el conjunto tributa al tipo impositivo del 4%.
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