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V2206-24 14 October 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

E-book license supply subject to 4% VAT if classified as books, whether via web or QR code

A publishing house has requested clarification regarding the taxation of e-book license sales made via websites or through QR codes in physical notebooks. The DGT has ruled that the transfer of the license constitutes a service provided electronically, while the notebook is considered an ancillary supply.

The question raised

Taxation of each form of commercialization in Value Added Tax.

The DGT's ruling

The transfer of a license to download an e-book is a service provided by electronic means. If the content is considered a book, the reduced rate of 4% shall apply. The supply of a notebook with a QR code to access the book is considered an ancillary operation to the principal one. If it is not considered a book, the service shall be taxed at the general rate of 21%.

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