VAT on books
VAT on books in Spain
Spain charges its lowest VAT rate, 4%, on books in every format. Ebooks joined print in April 2020, and the tax office has confirmed that audiobooks count as books too, downloaded or streamed. The standard rate is 21%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Spain's tax agency (Agencia Tributaria) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 4% | Super-reduced rate | Ley 37/1992 del IVA, article 91 |
| EbooksSince 23 April 2020. Before that, 21%. | 4% | Super-reduced rate | Real Decreto-ley 15/2020 |
| AudiobooksOn physical media, downloaded or streamed. | 4% | Super-reduced rate | DGT binding ruling V0959-25 |
| Most other goods and services | 21% | Standard rate | Ley 37/1992 del IVA, article 90 |
What to know about Spain
- Ebooks moved from 21% to 4% on 23 April 2020, through an emergency decree passed early in the pandemic. Real Decreto-ley 15/2020
- In June 2025 the tax directorate ruled that an audiobook is a book for VAT, at 4% whether it comes on a CD, as a download, as a stream or even on loan from a digital library. DGT ruling V0959-25
- The Canary Islands, Ceuta and Melilla are outside the EU VAT area. Readers there do not pay Spanish VAT. The Canaries have their own tax, IGIC, which this page does not cover. Ley 37/1992 del IVA, article 3
- Publications that are mainly advertising, or wholly or mainly video or music, do not get 4%. Ley 37/1992 del IVA, article 91
Selling to readers in Spain: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Spain at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Spain €10.40. €0.40 of that is the 4% VAT on ebooks in Spain, which you pay over.
- A paperback priced at €20.00 and posted to Spain from another EU country takes the 4% rate for printed books in Spain once your sales to other EU countries pass €10,000 a year: €0.80 of VAT.
- If you live in Spain yourself, sales to readers in Spain always take the rates above, and they go on your usual VAT return in Spain, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Spain
What VAT rate do Spanish readers pay on ebooks?
4%, the same as print, since 23 April 2020.
Do audiobooks get the 4% rate in Spain?
Yes. A 2025 ruling from Spain's tax directorate says audiobooks are books for VAT, at 4% on physical media and when downloaded or streamed.
Do I charge Spanish VAT to a reader in the Canary Islands?
No. The Canaries are outside the EU VAT area and have their own tax, IGIC. Stripe Tax uses the reader's address to tell the difference at checkout.