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V1356-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption for online training depends on whether the service is educational or provided electronically

A company has enquired whether its online language teaching programme for children is exempt from VAT. The DGT clarifies that the exemption only applies if the service is classified as an educational service rather than a service provided by electronic means.

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2021-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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