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The consultant asks whether a product consisting of a chromo with a QR code linking to an audiobook and an album can be subject to the 4% VAT rate. The DGT responds that the audiobook is a book and the album is a complementary service, so both are subject to the reduced rate.
Question posed: Application of the reduced tax rate of 4 percent to the products marketed by the consulting entity for the purposes of Value Added Tax.
An audiobook is considered a book and must be taxed at the reduced rate of 4% both in physical format and electronically. The assignment of an ISBN code is an indication to consider a publication as a book, although it is not mandatory. If the audiobook is delivered together with elements such as albums, these are considered ancillary supplies that follow the taxation of the principal transaction.
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