Skip to content
V2012-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

Online courses are VAT exempt only if they are not electronically supplied services and meet educational requirements

The taxpayer inquired whether their learning method, using tablets and teacher monitoring, is exempt from VAT. The DGT clarifies that if the service is an electronically supplied service (automated with minimal human intervention), it is subject to 21% VAT; however, if it is an educational service with primary human intervention, it may be exempt.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between automated digital services and human-led distance learning, affecting VAT liability for edtech providers.

Lifecycle

2022-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact