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V0282-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Online education services may be exempt from VAT if not delivered electronically

An online training company asks whether its educational services are VAT-exempt. The DGT clarifies that exemption depends on whether the service is teaching delivered by a teacher via electronic network or an automated electronic service.

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Lifecycle

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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