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A distance learning company has requested clarification on the VAT treatment for subscriptions to a digital library based in Panama. The Directorate General of Taxes (DGT) has ruled that this service constitutes an electronically supplied service providing access to e-books and must therefore be taxed at the reduced rate.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de la operación de adquisición de libros electrónicos por parte de la consultante.
La suscripción a una biblioteca virtual que permite el acceso a libros electrónicos tributa al tipo reducido del 4%. Este servicio se considera una prestación por vía electrónica cuya finalidad es facilitar la lectura de la obra. El criterio se aplica tanto si el contenido se descarga como si se visualiza mediante streaming, garantizando la igualdad de trato. La asignación de ISBN se considera un indicio para considerar una publicación como libro a efectos de este tipo impositivo.
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