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V0244-14 31 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

School planners and notebooks subject to the standard 21% VAT rate

A stationery company has requested clarification on the applicable tax rate for its products. The Directorate-General for Taxes (DGT) has clarified that, following the September 2012 reform, most school supplies are subject to the standard VAT rate rather than the reduced rate.

The question raised

Question raised: Applicable tax rate for marketed products

The DGT's ruling

Since September 1, 2012, the reduced rate of 4 percent is limited to books, newspapers, magazines, albums, sheet music, maps, and drawing books. Diaries and school notebooks are taxed at the general rate of 21 percent. The fact that items bear the label "school material" does not allow for the application of the reduced rate.

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