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An association has requested a ruling on whether the services of reviewing, publishing, and issuing article certificates in its journal are subject to VAT and which tax rate applies. The DGT has determined that these are services subject to VAT and, as they constitute partial functions or intermediate processes, the general rate of 21% must be applied.
Cuestión planteada
La revisión y publicación de artículos se consideran prestaciones de servicios sujetas a IVA cuando se realizan en el territorio de aplicación del impuesto. Al no tener como resultado inmediato la obtención de un libro, periódico o revista en pliego o en continuo, estas operaciones no pueden aplicar el tipo reducido del 4%. Por tanto, al tratarse de funciones parciales o procesos gráficos intermedios, deben tributar al tipo impositivo del 21%.
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