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V1352-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption for online courses depends on whether teaching is instructor-led or automated

A training academy for public examinations has queried whether its online services are subject to or exempt from VAT. The Directorate-General for Taxes (DGT) clarifies that the exemption only applies if the teaching is delivered by a teacher via the internet and meets specific subject matter and entity requirements. Conversely, automated services or content downloads are classified as electronically supplied services subject to the standard 21% rate.

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2020-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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