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V0063-20 ·15 January 2020 ·consulta-vinculante Medium impact
Tax

Online training services are VAT exempt if human teaching intervention is the primary element

The taxpayer inquired whether their online training services qualify for VAT exemption. The DGT ruled that it depends on whether the service is classified as educational (exempt) or provided electronically (subject to 21%), depending on the degree of human intervention.

In 6 key points

How it affects those involved

Businesses providing online training must assess the level of human interaction in their courses to determine whether to apply the VAT exemption for education or the standard 21% rate for electronic services.

Lifecycle

2020-01-15PublishedPublished 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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