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V1514-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Online training courses with incidental tutoring subject to the 21% standard VAT rate and are not exempt

A taxpayer inquired whether their online training courses are exempt from VAT. The DGT ruled that, as these are services provided electronically, the educational exemption does not apply and they must be taxed at the standard rate.

In 5 key points

How it affects those involved

This ruling clarifies that online training services involving minimal human intervention are classified as electronically supplied services, preventing the application of VAT exemptions reserved for traditional educational services.

Lifecycle

2016-04-12PublishedPublished 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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