VAT on these maps

A note for shops · Spain

Our maps are taxed at the super-reduced 4 % VAT rate, and we invoice you at 4 %. This page explains the basis, in case your accountant needs it. It is not tax advice.

Why 4 %

In Spain the 4 % rate covers, besides books and magazines, «musical scores, maps and drawing notebooks» (art. 91.Dos.1.2.º of Law 37/1992). Our products are, by their content, maps: they represent the territory of the Camino with its route and place names.

An objective backing

In the customs tariff, printed maps —including wall maps and folded ones— have their own heading, 4905 («cartographic manufactures of all kinds, including wall maps… printed»), separate from decorative prints and engravings (4911). Our maps, framed or folded, fall under 4905.

What it means for your shop

A lower VAT rate means that, at the same shelf price, a larger part of each sale stays with you. How it applies depends on your VAT regime, so your accountant has the last word — but the invoice you receive from us already reflects the 4 % rate.

The firm route to certainty

The definitive way to settle the classification is a binding ruling (consulta vinculante) from the Directorate-General for Taxes (arts. 88–89 of the General Tax Law): free and binding on the Administration.

Sources

• Law 37/1992 (VAT), art. 91 — BOE
• Spanish Tax Agency, VAT rates 2025 — agenciatributaria.gob.es
• Combined Nomenclature, heading 4905 (cartographic manufactures) — explanatory notes
• DGT binding rulings (search) — petete.tributos.hacienda.gob.es

Informational note by CamiNomen. It is not tax advice and does not replace the judgement of a qualified professional or a ruling by the tax authorities. The applicable VAT rate for each transaction is the responsibility of each taxpayer and, where appropriate, of the Directorate-General for Taxes.