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The taxpayer inquired about the VAT rate applicable to the supply of books, magazines, and fascicles in paper format or on digital media such as USB or DVD. The DGT ruled that the physical medium is irrelevant for applying the reduced rate of 4%, whereas direct downloads via the internet are taxed at 21% as they constitute an electronic service.
Cuestión planteada Tipo impositivo a efectos del Impuesto sobre el Valor Añadido aplicable a las entregas a los clientes de los libros, revistas o fascículos en soporte papel, o bien a las mismas entregas en un archivo digital (USB o DVD).
Los libros, periódicos y revistas que no tengan finalidad predominantemente publicitaria tributan al 4% si se entregan en cualquier soporte físico, incluyendo USB o DVD. Por el contrario, la descarga de archivos electrónicos o la visualización directa en una web se consideran servicios prestados por vía electrónica y tributan al tipo general del 21%. El soporte físico es necesario para que el suministro de libros electrónicos pueda acogerse al tipo reducido.
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