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V0021-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Language classes may be VAT exempt if delivered via media and included in official curricula

An individual has enquired whether their German classes, both in-person and online, are exempt from VAT. The DGT has ruled that exemption depends on whether the classes constitute educational services or services provided by electronic means, and whether the subject matter is part of an official curriculum.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational services and electronic services for VAT purposes, specifically regarding the requirements for curriculum integration and delivery methods.

Lifecycle

2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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