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A publishing management company sought clarification on the VAT rate applicable to its databases containing full texts, abstracts, and other content. The DGT ruled that the reduced 4% rate only applies if the database functions as a virtual library for accessing complete books or journals, whereas other content is subject to the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable en el Impuesto sobre el Valor Añadido a la venta de dichos productos.
El tipo reducido del 4% es aplicable al suministro de libros, periódicos y revistas, incluidos los servicios por vía electrónica que permitan su lectura (como el streaming). Las bases de datos que permiten el acceso directo e íntegro a estas publicaciones asimilan su naturaleza a la de bibliotecas virtuales y pueden beneficiarse del 4%. No obstante, las bases de datos que ofrecen información heterogénea (estudios, informes, noticias) o solo resúmenes e indización, tributan al tipo general del 21%. La asignación de un ISBN se considera un indicio para considerar una publicación como libro.
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