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V0686-20 3 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Signed print alongside a book taxed at 21% VAT and book at 4% through division of the taxable base

An entity has requested clarification on the VAT rate applicable to the sale of a book that includes an original print signed by the author. The DGT has determined that the print is not a complementary element of the book and that a different rate must be applied to each item.

The question raised

Tax rate applicable for Value Added Tax purposes to the delivery of the aforementioned sheet.

The DGT's ruling

The signed sheet does not constitute a complementary element that perfects or completes the content of the book for the application of the reduced rate. Therefore, the sheet is taxed at 21% and the book at 4%. The taxable base of each item shall be determined in proportion to its market value when sold at a single price.

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