VAT And Electronic Books

Abstract

The publishing sector has experienced an important change linked to the emergence of electronics books. This new reality has an impact in the cultural industry and demands the adaptation of public regulations that affect the production and consumption of cultural goods and services. For this purpose, the authors carry out an analysis of the legislation applicable to the cultural sector, focusing on the publication of electronic books, in order to meet the impact of these measures in the economy.

The importance of public action is made clear in the protection of copyright and the fight against illegal access, in order not to reduce tax collection, because this could be negative for the support of the worselfare state.

The analysis is carried out for the Spanish case, although the results obtained may be extrapolated to the rest of the states of the European Union, given that the regulations are community-based.