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The taxpayer queried whether the acquisition of content for training courses via electronic means is subject to a 4% VAT rate. The DGT ruled that books, including electronic ones, are taxed at 4%, whereas content creation services that do not constitute books are subject to the 21% rate.
Cuestión planteada Aplicación del tipo impositivo del 4 por ciento del Impuesto sobre el Valor Añaiddo a la adquisición por vía electrónica del material para el curso.
Los libros, independientemente de si se suministran en soporte físico o digital, tributan al tipo impositivo del 4% siempre que no contengan principalmente publicidad o contenidos de vídeo o música. Sin embargo, los servicios de elaboración de contenidos de consulta que no supongan el suministro de un libro tributan al tipo general del 21%.
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