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V1477-21 ·19 May 2021 ·consulta-vinculante Medium impact
Tax

Online civil service exam preparation courses may be VAT exempt if not classified as electronically supplied services

A querying entity asks whether its in-person and online civil service exam preparation courses are exempt from VAT. The DGT clarifies that exemption depends on whether the service is classified as educational or as an electronically supplied service, and whether it meets the requirements of being provided by an authorised entity and covering subjects included in official curricula.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational services and electronically supplied services, which is crucial for online training providers seeking VAT exemption.

Lifecycle

2021-05-19PublishedPublished 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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