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V0935-21 ·15 April 2021 ·consulta-vinculante Medium impact
Tax

Online dance classes may be VAT exempt if not classified as electronically supplied services

An individual has enquired whether their live online flamenco dance lessons are exempt from VAT. The DGT clarifies that exemption depends on whether the service constitutes teaching provided by a teacher via online communication or an automated electronic service.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between live online instruction and automated digital services, which determines whether VAT exemption for educational services applies.

Lifecycle

2021-04-15PublishedPublished 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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