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V1867-20 ·9 June 2020 ·consulta-vinculante Medium impact
Tax

Online teaching services may be VAT exempt if there is direct human intervention

A company has requested clarification on whether its English learning platform is VAT exempt or subject to the standard rate. The DGT ruled that it depends on whether the service constitutes teaching provided by a teacher via an electronic network or an automated service provided by electronic means.

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2020-06-09PublishedPublished 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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