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An entity requested clarification on the VAT rate applicable to the purchase of 'SCORM' format content for online courses (texts, videos, animations, etc.). The DGT ruled that while a 4% rate applies if the material is an e-book, interactive material (videos, animations, simulations) is subject to the 21% rate.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la compra de dicho contenido.
El tipo reducido del 4% solo se aplica al suministro de libros, periódicos y revistas, incluso por vía electrónica. Si el contenido digital es material de aprendizaje de naturaleza distinta, como vídeos, animaciones o simulaciones con estructura y funcionalidad propia, se considera un producto asimilable a programas o aplicaciones interactivas y tributa al 21%. La asignación de ISBN puede servir como indicio de que un contenido es un libro, siempre que no predomine el contenido audiovisual o multimedia.
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