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V0797-18 22 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

4% VAT rate applies to books and decorative items sold together at a single price

A publishing house has requested clarification on the VAT rate applicable to the sale of a book bundled with a decorative item or model for a single price. The DGT has ruled that the item constitutes an ancillary supply to the book and, therefore, the reduced rate applies.

The question raised

The consultant wishes to know the applicable Value Added Tax rate for the delivery subject to this consultation.

The DGT's ruling

The delivery of a book together with a piece to assemble a decorative object for a single price constitutes a single supply. The book is the principal supply and the piece is an accessory supply that does not constitute an end in itself for the customer. As the piece is a complementary element that shares the tax treatment of the principal, the entire operation is taxed at the 4% tax rate.

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