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A company has requested clarification on the VAT rate applicable to the sale of online courses (SCORM format) to educational institutions. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 4% only applies if the content is classified as a book, whereas if it is interactive material containing videos or animations, the standard rate of 21% shall apply.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la venta de dichos cursos.
El tipo reducido del 4% se aplica al suministro de libros electrónicos, incluso mediante licencias de uso o streaming, siempre que el contenido sea una obra con extensión suficiente para formar volumen y no consista íntegramente en vídeos o música. Si el material consiste en vídeos, animaciones o simulaciones con estructura y funcionalidad propia, se considera un producto distinto asimilable a programas o aplicaciones interactivas y tributará al 21%. La asignación de un ISBN puede servir como indicio para considerar un contenido como libro.
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