"This decision meets a recurring demand from APEL, which for several years has been advocating a more favourable tax framework for books, including the possibility of zero VAT. Although this is not yet the goal, the possibility of deducting 15% of VAT is a step in the right direction," APEL said in a statement.

The association’s president, Miguel Pauseiro, said, quoted in the same text, that “the decision recognises, in a concrete way, that reading is an investment in the country’s future”.

“We believe that this measure can contribute to an increase in reading rates by reducing the financial burden on families, making books more accessible, especially for those who feel this burden the most in the family budget,” added APEL, which emphasised the importance of people asking for an invoice with a tax identification number, “a necessary condition for these expenses to be taken into account in the IRS deduction”.

On 20 November, parliament approved a PS proposal to allow taxpayers to deduct part of the VAT on the purchase of books and tickets to cultural shows from 2026 onwards.

The initiative, which is the result of a proposed amendment to the State Budget for 2026, received the favourable votes of the PS itself, IL, PAN and BE, and was approved with the abstention of CDS, PCP, PSD and Chega.

Specifically, the approved measure will allow the deduction from the personal income tax (IRS) of 15% of the VAT paid on the purchase of books, theatre trips, concert tickets and dance shows, as well as tickets to museums and historical monuments, as well as spending on library and archive activities.

This range of expenses that are now deductible from personal income tax corresponds to the deduction that already exists for the group of expenses at restaurants, hairdressers, car workshops and vets. To do this, taxpayers need to request an invoice with their Tax Identification Number (NIF).