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The inquiry concerns the VAT rate applicable to the marketing of an educational method via digital books on devices provided for use. The DGT rules that, as this constitutes a lease of use rather than a supply of physical media, the standard rate applies.
Cuestión planteada Tipo impositivo a aplicar a la cesión de libros de texto en formato digital.
Los libros en cualquier soporte físico tributan al 4%, incluyendo archivos electrónicos en CD-ROM o USB. Sin embargo, los servicios prestados por vía electrónica y la comercialización de códigos de descarga tributan al 21%. En este caso concreto, al cederse el uso del dispositivo y no entregarse un soporte físico con el libro, la operación tributa al tipo general del 21%.
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