Skip to content
V0067-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Training course management services provided to third parties are subject to VAT

The DGT states that online course management services provided independently of training are not considered accessories and must be taxed at the general rate.

In 6 key points

How it affects those involved

Such services are subject to the general VAT rate, not the educational exemption.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact