Doctrine by topic · DGT Observatory

School Supplies: 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 14 rulings · 2014–2021

Current position

The reduced rate of 4% applies to books, newspapers, magazines, albums, sheet music, maps, and drawing notebooks. Exercise books, activity books, coloring or writing books, as well as computer applications and manipulative material, are taxed at the general rate of 21%. Books that include accessory elements such as stickers or puzzle pieces maintain the reduced rate of 4%.

The DGT maintains a strict distinction between elements that qualify as books or drawing notebooks and generic school supplies. Throughout the rulings, it has been specified that activity, exercise, or writing books are neither books nor drawing notebooks, and therefore are taxed at 21%. This position has remained constant in delimiting the products subject to the reduced rate.

Turning points

  1. V0244-14

    Establishes that planners and school notebooks are taxed at 21% and that the label "school supplies" does not allow for the application of the 4% reduced rate.

  2. V0218-20

    Clarifies that books with stickers or puzzle pieces apply the 4% rate as they are accessories, but coloring or activity books are taxed at 21%.

Analysis based on 12 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1621-17 22 Jun 2017

Drawing notebooks and painting pads subject to reduced 4% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidocuadernos de dibujohecho imponiblematerial escolarentregas de bienes LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.dos.1.2º
Affects CompanyExpat · Non-residentIndividual
V0409-14 14 Feb 2014

Calligraphy notebooks subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidomaterial escolarcuadernos de caligrafíatipo generalálbumes 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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