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A company requested clarification on the VAT rate applicable to the sale of 'SCORM' digital content licenses for training purposes. The Directorate-General for Taxes (DGT) ruled that the rate depends on the nature of the content: an e-book is subject to the 4% reduced rate, whereas interactive products such as videos or simulations are subject to the standard 21% rate.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la venta de licencias de este tipo de contenidos.
El tipo reducido del 4% se aplica al suministro de libros, periódicos y revistas por vía electrónica. Para que un contenido digital sea considerado libro, debe ser una obra con extensión suficiente para formar volumen, siendo la asignación de ISBN un indicio de su condición. Si el contenido consiste en material virtual de aprendizaje como vídeos, animaciones o simulaciones con estructura y funcionalidad propia, no es un libro sino un producto asimilable a programas o aplicaciones interactivas, por lo que tributará al 21%.
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