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V0843-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

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

A professional association has requested clarification on whether its mixed academic preparation services (in-person and remote) are subject to or exempt from VAT. The DGT clarifies that the exemption for educational services does not apply to services provided electronically, which are subject to the standard rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between traditional educational services and electronic services, impacting how online training providers must apply VAT.

Lifecycle

2023-04-12PublishedPublished 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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