Fiscalidad indirecta del libro en Europa: implicaciones y políticas
DOI:
https://doi.org/10.3145/epi.2019.ene.11Palabras clave:
Libro, Industria editorial, Fiscalidad, Impuesto sobre el valor añadido, IVA, Precio fijo del libro, Discriminación fiscal, Digitalización, Europa, España.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.
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