- Electronic books for educational purposes with assigned ISBN marketed through a platform for schools and teachers
- Supplying electronic books through web download is a service taxed at 4%
- Reduced 4% tax rate applies when electronic books are accompanied by online access to learning tools
- Educational services may be exempt from tax if they meet certain requirements
- Distance learning services are not exempt and are taxed at 21%
- Virtual learning materials such as videos, animations, and simulations are taxed at 21% as they are not considered electronic books
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Spain"
- Spain Supreme Court Confirms Full Regularisation Principle in VAT Refund and Audit Procedures
- Spain Postpones Veri*factu E-Invoicing Rollout to 2027 for Businesses and Professionals
- Spain Mandates E-Invoicing: New Rules for Businesses Effective January and July 2026
- Spanish VAT Place of Supply Rules: Aligning with EU Legislation and Clarifying Use and Enjoyment Rule
- Spanish Congress approves one-year extension for Veri*factu implementation
