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V1489-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

VAT exemption for student support services depends on whether they are classified as educational or electronic services

A company has requested clarification on whether its tutoring, summary, and bespoke assignment services for university students via an online platform are exempt from VAT. The DGT explains that the exemption only applies if they are classified as educational services rather than services provided by electronic means.

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2024-06-18PublishedPublished 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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