Skip to content
Back to index
V3232-20 29 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Reduced 4% VAT rate applies to the supply of electronic books, newspapers and magazines, including streaming

A taxpayer queried the VAT rate applicable to subscriptions for electronic products such as databases, magazines and books. The DGT ruled that electronic books, newspapers and magazines are subject to the 4% reduced rate, whereas databases are subject to the standard 21% rate.

The question raised

Applicable tax rate in Value Added Tax.

The DGT's ruling

The supply of books, newspapers and magazines by electronic means, whether through download or live streaming, is taxed at the reduced rate of 4%. The assignment of an ISBN is considered an indication to regard a product as a book. However, access to information through databases or its update via email is taxed at the general rate of 21%.

Book your free first meeting