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V0745-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Training services may be VAT-exempt if not provided electronically

An IT training company asks about VAT exemption and transfer pricing adjustments. The DGT clarifies that exemption depends on whether the service is educational or delivered electronically, and that transfer pricing adjustments may affect the taxable base.

In 6 key points

Lifecycle

2020-04-07PublishedPublished 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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