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V1986-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption for online training depends on whether it is an electronic or educational service

A company has enquired whether its online training courses and subscriptions are exempt from VAT. The DGT clarifies that if the service is provided electronically (automated), it is not exempt; however, if it is an educational service involving communication between teacher and student, it may be exempt provided specific requirements are met.

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2021-06-24PublishedPublished 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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