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%.
This is general information, 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.
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
How EU VAT works when a reader in Spain buys from you
Ebooks and audiobooks: the reader’s country
A download sold to a reader, not a business, is taxed where the reader lives. So a reader in Spain pays the rate for Spain, wherever you are. European Commission, place of taxation.
The €10,000 threshold
If your business is based in just one EU country, and your sales to readers in other EU countries stay at or under €10,000 a year (this year and last), you can charge your own country’s VAT instead. Digital sales and shipped print books count together. Sellers based outside the EU get no threshold for digital sales: VAT is due from the first sale. Commission OSS guide.
The One-Stop Shop (OSS)
Instead of registering in every country, you register once and file one return every quarter that covers all your EU sales. Your home tax office passes the VAT on to each country. EU-based sellers use the Union scheme. Sellers outside the EU use the non-Union scheme for ebooks and audiobooks. EU One-Stop Shop. OSS in plain words.
Paperbacks and hardcovers sent across a border
A printed book shipped from one EU country to a reader in another is a distance sale. It falls under the same €10,000 threshold. Over it, the rate is the one where the parcel ends up, here the rate for printed books in Spain, and it goes on the same OSS return. Commission OSS guide.
Who charges the VAT when you sell on Lanternbee
You do. Each author connects their own Stripe account, so you are the seller and the money goes straight to you. At checkout, Stripe Tax works out the right rate for where the reader is and adds it to the order. It collects tax in the places where you have added a tax registration in Stripe, so you still register where you need to, file the returns and pay what you collected. Stripe on tax registrations.
We plan to take EU VAT on ebooks off your hands by acting as the merchant of record for digital editions. That is planned, not live. Today, you are the seller.
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.