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A telecom company asks whether its premium package audiobook service can apply the reduced 4% VAT rate. The DGT confirms that audiobooks are considered books and may qualify for the reduced rate if legal requirements are met.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable al servicio de acceso a audiolibros. Forma de determinación de la base imponible del Impuesto sobre el Valor Añadido del referido paquete premium cuando incluya el servicio de audiolibros, tanto en el período de promoción (sin pago adicional por el paquete normal), como posteriormente.
Un audiolibro tiene la consideración de libro a efectos del artículo 91.Dos.1.2º de la Ley 37/1992, siempre que se cumplan los requisitos legales. Por tanto, su suministro, ya sea mediante descarga o vía streaming, debe tributar al tipo reducido del 4%. No obstante, este tipo no se aplicará si la obra de audio no puede considerarse libro, periódico o revista.
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