VATLive > Blog > Spain > Spain cuts e-book VAT rate to 4%

Spain cuts e-book VAT rate to 4%

  • Apr 22, 2020 | Richard Asquith

22 April - confirmed implementation date of 23 April 2020.

13 May 2019 - Spain has proposed cutting its VAT rate on digital publications from 21% to 4%. This covers income from: e-books; and online journals or newspapers.

The harmonisation of the electronic publications rate with the super reduced rate for printed books follows EU agreement on changing the EU VAT Directive last year. Since then, almost ten EU states have implemented or announced rate cuts on digital publications.

The Spanish measure has been included in the country’s four year fiscal plan, and must be approved by parliament first.

Need a fiscal representative in Spain?

Non-EU businesses selling in Spain will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Spanish VAT compliance?

Researching Spanish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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