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V0479-20 ·27 February 2020 ·consulta-vinculante Medium impact
Tax

Online courses are only VAT exempt if they are educational services and not services provided by electronic means

A company has enquired whether its online course on mortgage foreclosures is exempt from VAT. The DGT explains that the exemption depends on whether the service constitutes teaching provided by a teacher via the internet or an automated service provided by electronic means.

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2020-02-27PublishedPublished 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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