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V1959-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Training courses may be VAT exempt if classified as educational services rather than services provided by electronic means

A company has requested clarification on whether its online training courses are subject to VAT and if invoices must be issued. The DGT explains that exemption depends on whether the service is classified as educational or provided by electronic means, and whether both subjective and objective requirements are met.

In 6 key points

How it affects those involved

Companies providing online training must carefully distinguish between educational services and electronic services to determine correct VAT treatment.

Lifecycle

2024-09-17PublishedPublished 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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