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V0161-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Online teaching services taxed at 21% if they do not qualify as exempt educational services

The taxpayer queried the place of supply and the obligation to charge VAT on online teaching services. The DGT clarifies that if teaching is automated with minimal human intervention, it is classified as an electronically supplied service (subject to 21% VAT), whereas if there is direct teacher-student communication, it is considered an educational service (potentially exempt).

In 6 key points

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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