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A mathematics education company has requested a ruling on the VAT applicable to teacher guides, training, digital platforms, workbooks, applications, and manipulative materials. The DGT has determined that books (physical or digital) and training that is ancillary to them are subject to the 4% reduced rate, whereas workbooks, applications, and manipulative materials are subject to the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la venta de los distintos productos/ servicios.
El suministro de libros electrónicos tributa al 4%, y la formación al profesorado sobre su metodología puede ser accesoria a dicha venta. Sin embargo, los cuadernos de ejercicios para alumnos se consideran una operación independiente y no un medio para disfrutar del libro, por lo que tributan al tipo general. Asimismo, las aplicaciones informáticas para practicar ejercicios y el material manipulativo son productos distintos que tributan al 21%.
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