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V0277-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Online course VAT exemption depends on whether it is deemed educational service or electronic service

A university lecturer asks whether selling an online course with downloadable videos and supporting materials is exempt from VAT. The DGT explains that exemption applies only if it is classified as an educational service, not an electronic service.

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2026-02-09PublishedPublished 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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