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A company has requested clarification on whether children's books featuring elements such as pop-ups, three-dimensional figures, or cut-outs qualify for the reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that these accessories do not constitute complementary elements of the book and must therefore be taxed at the standard rate.
Cuestión planteada Tipo impositivo aplicable a la venta de estos libros y sus elementos adjuntos.
Los elementos complementarios que permiten aplicar el tipo del 4% deben constituir una unidad funcional con el libro, perfeccionando o completando su contenido. Los desplegables, figuras tridimensionales, pestañas móviles, pop-up y recortables no se consideran elementos complementarios bajo este concepto. Por tanto, el libro tributa al 4% y los accesorios al 21%, determinando las bases imponibles según el valor de mercado de cada uno.
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