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V1510-17 ·13 June 2017 ·consulta-vinculante Medium impact
Tax

Recorded or automated online courses subject to 21% VAT as they do not qualify for educational service exemptions

A company inquired whether its online training courses for school reinforcement are exempt from VAT. The DGT ruled that if the courses are services provided electronically (automated), they do not benefit from the exemption; exemption only applies if the teaching is delivered by instructors via remote connection.

In 6 key points

How it affects those involved

Businesses providing automated or pre-recorded online training must apply the standard 21% VAT rate, whereas live remote teaching may qualify for VAT exemption.

Lifecycle

2017-06-13PublishedPublished 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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