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V1920-21 ·18 June 2021 ·consulta-vinculante Medium impact
Tax

Online training for public examinations may be VAT exempt if it is not an electronic service and meets specific requirements

A professional has enquired whether their online training classes for public examinations are exempt from VAT. The DGT explains that exemption depends on whether the service is classified as teaching via electronic means or as a service provided by electronic means, and whether it meets the requirements regarding subject matter and entity.

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2021-06-18PublishedPublished 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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