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V1507-17 13 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Printing and binding of doctoral theses subject to 4% VAT if they result in a book

A query was made regarding the VAT rate applicable to the printing and binding of doctoral theses. The DGT ruled that the reduced rate of 4% applies if the outcome of these activities is a book.

The question raised

Tax rate applicable to said operations.

The DGT's ruling

Printing and binding operations for doctoral theses are taxed at the 4% tax rate provided that the result of such work constitutes a book. For this purpose, a book is considered to be a scientific, artistic, or literary work with sufficient length to form a volume, regardless of the physical medium.

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