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V0675-17 15 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Reduced 4% VAT rate applies to printing and binding of non-advertising educational notes

A reprography company requested clarification on the VAT rate applicable to the printing and binding of university notes that do not contain advertising. The Directorate General for Taxes (DGT) ruled that these operations are subject to the 4% rate as they are classified as books.

The question raised

Applicable tax rate for said operations.

The DGT's ruling

Printing and binding operations for study notes intended for teaching purposes and without advertising content are taxed at the rate of 4%. This is because they are considered books, according to the VAT Law and the definition of the Reading Law, as they are works with sufficient length to form a volume.

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