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V0947-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Online courses with direct teacher involvement may be VAT exempt if educational requirements are met

A training company enquired whether its online courses provided via a platform were exempt from VAT. The DGT ruled that if the service merely involves the supply of content or a platform, it is an electronic service subject to 21% VAT; however, if there is direct teacher involvement via an electronic network, it may qualify as an exempt educational service.

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2021-04-19PublishedPublished 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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