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V1782-18 20 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Customised books subject to the reduced VAT rate of 4%

A company requested clarification on the VAT rate applicable to the sale of personalised storybooks featuring customer photos and information. The Directorate-General for Taxes (DGT) has ruled that these supplies are subject to the reduced rate.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

The supply of personalized books is taxed at the rate of 4 percent. The reduced rate applies to books that do not consist fundamentally of advertising, including the execution of works that result in the obtaining of a book or consist of its binding. The concept of a book includes scientific, artistic, or literary works that constitute a single publication on any medium.

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