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V0804-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Online documentary platform supply subject to 21% VAT as an electronically supplied service

An audiovisual production company inquired whether access to a documentary platform for pedagogical purposes is exempt from VAT as an educational service. The DGT ruled that, as the supply of content is automated, it constitutes an electronically supplied service rather than an educational service.

In 5 key points

How it affects those involved

Companies providing automated digital content must apply the standard VAT rate instead of seeking exemptions related to educational services.

Lifecycle

2021-04-06PublishedPublished 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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