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A consultancy firm has requested clarification on the VAT rate applicable to the sale of digital courses, reports, and videos, as well as the production of such materials by professionals. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 4% applies only if the content is classified as a book; otherwise, the standard rate of 21% shall apply.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la prestación de los servicios descritos por la consultante a los usuarios. Igualmente, tipo impositivo aplicable al servicio de elaboración de estos materiales prestado a la sociedad consultante por el socio único, o bien por otros profesionales no socios de la misma.
El suministro de contenidos digitales podrá tributar al 4% si el material tiene la consideración de libro, según la Ley 10/2007. Si el material consiste en vídeos, animaciones o simulaciones con estructura propia, se considerará un producto distinto y tributará al 21%. La asignación de un código ISBN se considera un indicio para considerar un producto como libro. Los servicios de elaboración de contenidos por profesionales podrían estar exentos de IVA si se consideran servicios profesionales de creación de textos literarios mediante derechos de autor.
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