Skip to content
Back to index
V0438-16 4 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Tourist guides subject to 21% VAT rate if not classified as books, newspapers or magazines

A taxpayer queried the VAT rate applicable to the sale of a tourist magazine containing advertisements. The DGT ruled that if the publication is effectively a tourist guide and does not meet the definitions of a book, newspaper or magazine, the standard rate of 21% must be applied.

The question raised

Applicable tax rate.

The DGT's ruling

To apply the reduced rate of 4%, publications must conform to the concepts of book, newspaper, or magazine. If the work is a tourist guide, the reduced rate cannot be applied, regardless of whether its content is fundamentally advertising or not. In this case, as it is a guide, it is taxed at 21%.

Book your free first meeting