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V1745-25 ·24 September 2025 ·consulta-vinculante Low impact
Tax

Automated digital course subject to 21% VAT, no educational exemption

An independent professional asks whether creating a MOOC on sustainability and technology is exempt from VAT. The DGT responds that as it is an automated digital service delivered electronically, it does not qualify for any exemption and must be taxed at the standard rate.

In 6 key points

Lifecycle

2025-09-24PublishedPublished 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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