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A legal publisher has requested clarification on the VAT rate applicable to its digital products (databases, online libraries, magazines, and legal codes) and to works commissioned for their creation. The DGT ruled that digital books, magazines, and codes are taxed at 4%, whereas databases and services providing direct access to external data are taxed at 21%.
Cuestión planteada Aplicación del tipo impositivo reducido del 4 por ciento a los productos comercializados por la entidad consultante, así como a las ejecuciones de obra contratadas, a efectos del Impuesto sobre el Valor Añadido
El suministro de libros electrónicos, periódicos y revistas digitales (vía descarga o streaming) tributa al 4%. Las bases de datos jurídicas y los productos que permitan acceso directo a información externa (como sentencias o formularios) tributan al 21%. El ISBN es un indicio para considerar un producto como libro, pero no es determinante. Las ejecuciones de obra que resulten en un libro, periódico o revista tributan al 4%, pero procesos intermedios como el diseño o maquetación tributan al 21%.
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