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V1955-14 17 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced VAT rate of 4% applied to music, drawing, and watercolour notebooks

A taxpayer queried the applicable VAT rate for various music, drawing, and watercolour notebooks. The DGT ruled that these products are classified as albums, drawing books, or music books, and are therefore subject to the reduced rate.

The question raised

Applicable tax rate for the aforementioned products.

The DGT's ruling

The products consulted, which are staff music notebooks and special paper notebooks for drawing, watercolor, or painting, are considered albums, sheet music, or drawing notebooks. By meeting these objective characteristics, they are included in Article 91.Two.1.2º of Law 37/1992. Therefore, the reduced tax rate of 4 percent is applicable to them.

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