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V1528-17 15 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

The 21% standard rate applies to notebooks and pads that are not specifically for drawing

The inquiry asks which VAT rate applies to various notebooks and pads. The DGT determines that these products are taxed at the standard rate of 21% as they do not meet the criteria for being drawing notebooks.

The question raised

Applicable tax rate for the supply of said goods.

The DGT's ruling

The reduced rate of 4% applies to books, newspapers, magazines and complementary items, including albums, sheet music, maps and drawing books. Spiral, glued or sewn notebooks or pads with blank pages for drawing or millimeter paper for technical drawing are considered drawing books. The remaining spiral notebooks with squared or lined pages are taxed at the general rate of 21%.

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