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V1701-17 30 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Sale of sticker albums taxed at 21% as they are ancillary to the supply of stickers

A company requested clarification on the VAT rate applicable to the sale of albums alongside sticker packs, as well as the manufacturing services for said albums. The DGT has determined that the supply of albums is ancillary to the supply of stickers; therefore, both goods are subject to the standard rate of 21%.

The question raised

Tax rate applicable to the sale of albums delivered together with the envelopes containing the stickers and the tax rate applicable to the services contracted by the applicant, such as photographers, editors, layout, enveloping, and printing for the manufacture of the albums.

The DGT's ruling

The delivery of albums does not constitute an end in itself for the recipient, but is an ancillary supply to the delivery of the stickers. As the delivery of stickers is the principal operation, both elements must be taxed jointly at the general rate of 21% pursuant to Article 90 of Law 37/1992. This criterion applies regardless of whether a single price is invoiced or the amount is itemized.

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