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V2011-17 26 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Photo reportage albums subject to 21% VAT

A query was raised regarding whether photo reportage albums and their digital media could qualify for the reduced 4% VAT rate. The DGT has determined that these supplies do not qualify as books or albums under VAT regulations and must be taxed at the standard 21% rate.

The question raised

Applicable tax rate for the supply of albums with photographic reports and, where applicable, to the accessories provided as computer media (CDs and/or similar).

The DGT's ruling

The operations of developing photographs presented in the described album format cannot be defined as a book or album for VAT purposes. Therefore, these supplies, including their computer accessories, are taxed at the 21% tax rate.

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