Skip to content
V0389-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption for training depends on whether the service is educational or provided electronically

A taxpayer has requested clarification regarding VAT taxation and exemptions for in-person and online training services. The DGT explains that the exemption applies only to educational services and does not extend to services provided by electronic means.

In 6 key points

How it affects those involved

Training providers must distinguish between purely educational services and those delivered via electronic platforms to determine VAT liability.

Lifecycle

2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact