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V1005-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Automated online training services are subject to VAT and do not qualify for the educational exemption

A self-employed professional inquired whether their online training courses on the enneagram are exempt from VAT due to their university-level subject matter. The DGT ruled that, as these are services provided by electronic means (automated), the educational services exemption cannot be applied.

In 6 key points

How it affects those involved

This ruling clarifies that automated digital content does not qualify for VAT exemptions reserved for educational services, impacting online course providers who do not offer direct human interaction.

Lifecycle

2020-04-22PublishedPublished 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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