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The inquiry concerns the VAT rate applicable to children's books containing elements such as stickers, puzzles, or activity books. The DGT has determined that activity and writing books are classified as school supplies subject to the standard rate, whereas books containing complementary elements (stickers or puzzles) retain the reduced rate.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la importación y a la entrega de los productos descritos.
Los cuadernos de colorear, escritura o actividades no son libros ni cuadernos de dibujo, sino material escolar sujeto al tipo general del 21%. Por el contrario, los libros que incluyen elementos como pegatinas o piezas de puzzle se consideran una única prestación donde los elementos son accesorios al libro, aplicando así el tipo reducido del 4%.
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