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V0287-20 ·7 February 2020 ·consulta-vinculante Medium impact
Tax

Automated online training courses subject to 21% VAT as electronically supplied services

An individual has enquired whether their online training courses are exempt from VAT. The DGT clarifies that if the training is automated and involves the downloading of content, it constitutes an electronically supplied service subject to 21% VAT. Exemption only applies if the training is educational and involves human intervention.

In 6 key points

How it affects those involved

Businesses providing automated digital training content must apply the standard VAT rate of 21%, whereas those providing interactive distance learning with human instructors may qualify for VAT exemptions.

Lifecycle

2020-02-07PublishedPublished 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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