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A company requested clarification on the VAT rate applicable to its digital educational products (with ISBN) and health-related content. The DGT ruled that if the digital content is classified as a book, the 4% reduced rate applies; however, if it is virtual material featuring videos or animations that functions as an interactive application, the standard 21% rate applies.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a los productos objeto de consulta.
El tipo reducido del 4% se aplica al suministro de libros electrónicos, incluso mediante streaming, siempre que no consistan íntegramente en música o vídeo. La asignación de ISBN sirve como indicio de que el producto es un libro. Sin embargo, si el producto consiste en material virtual de aprendizaje con estructura y funcionalidad propia (vídeos, animaciones o simulaciones), se considera un producto distinto asimilable a programas o aplicaciones interactivas y tributa al 21%.
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