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Binding: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2022

Current position

The binding of books, newspapers, or magazines without predominant advertising is taxed at the reduced rate of 4%. To apply this rate, the result must conform to the concept of a book as a work with sufficient length to form a volume. Registry books, budgets, minutes, or administrative resolutions are not considered books and are taxed at the general rate of 21%.

The DGT's position remains constant in applying the 4% rate to the binding of works that meet the definition of a book. The evolution shows a tightening in the interpretation of the concept of a book, specifically excluding administrative or registry documents that do not possess a scientific, artistic, or literary nature.

Turning points

  1. V1049-15

    Clarifies that the 4% rate applies to printing regardless of whether the binding is subsequent, provided that the result is a book without predominant advertising.

  2. V2245-21

    Establishes that the binding of wedding registry books is taxed at 21% as they do not meet the definition of a book with sufficient length to form a volume.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1782-18 20 Jun 2018

Customised books subject to the reduced VAT rate of 4%

SG de Impuestos sobre el Consumo
tipo reducidolibro personalizadoentrega de bienesencuadernaciónpublicación unitaria LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.2.1.2º
Affects CompanyExpat · Non-residentIndividual

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