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A language academy has enquired whether the supply of books required for its courses is exempt from VAT under the education exemption. The DGT has ruled that the sale of books is not covered by the exemption for educational services, although the 4% reduced tax rate does apply.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.9º de la Ley del Impuesto sobre el Valor Añadido a la entrega de dichos libros.
La exención del artículo 20.Uno.9º de la Ley del IVA no se aplica a las entregas de bienes efectuadas a título oneroso, por lo que la venta de libros no está amparada por dicha exención. No obstante, a las entregas de libros se les debe aplicar el tipo impositivo del 4% conforme al artículo 91.dos.1, número 2º de la Ley 37/1992.
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