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Fiscalidad indirecta del libro en Europa: implicaciones y políticas

Marta Magadan-Díaz, Jesús Rivas-García

Resumen


El objetivo de este estudio es determinar el papel de la tributación indirecta en la industria editorial española. En el trabajo se realiza: a) una comparación del tratamiento fiscal del libro en España frente a los países europeos de su entorno, b) una evaluación de las opciones de exención o reducción del impuesto sobre el valor añadido (IVA) aplicado a los libros y c) un análisis de la política de precio fijo del libro en Europa. Las conclusiones del trabajo apuntan, en primer lugar, a la necesidad de armonizar el IVA en el espacio de la UE; en segundo lugar, a reducir la discriminación fiscal entre formatos; y en tercer lugar, a subrayar que la tributación indirecta podría convertirse, si no lo es ya, en un freno al desarrollo de la digitalización de la industria editorial española.


Palabras clave


Libro; Industria editorial; Fiscalidad; Impuesto sobre el valor añadido; IVA; Precio fijo del libro; Discriminación fiscal; Digitalización; Europa; España.

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Referencias


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DOI: https://doi.org/10.3145/epi.2019.ene.11

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