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V1642-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

Recorded courses sold to private individuals in third countries are not subject to Spanish VAT

A company sells recorded training courses online to consumers and businesses outside the European Union. The DGT determines that, if these are services provided by electronic means, the place of supply depends on the status of the recipient.

In 6 key points

Lifecycle

2024-07-05PublishedPublished 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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