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V0982-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Self-taught online courses are considered electronic services and are not exempt from VAT

A company inquired whether its biological decoding classes, conducted via a virtual classroom without personal interaction, were electronic or educational services. The DGT determines that, as they are automated and without essential human intervention, they are electronic services subject to the general rate of 21%.

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2023-04-20PublishedPublished 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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