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V0139-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

Training services may be exempt from VAT if classified as educational services, but services provided by electronic means do not benefit from exemption

A company asks whether its training and consultancy services are subject to or exempt from VAT and its invoicing obligations. The DGT clarifies that training may be exempt if it is of an educational nature, but services provided by electronic means (such as access to content on platforms) are taxed at the general rate.

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Lifecycle

2023-02-06PublishedPublished 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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