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V2097-25 ·6 November 2025 ·consulta-vinculante Medium impact
Tax

Live online teaching may be VAT-exempt if classified as educational service

A professional offering live, real-time online training seeks to know whether their activity is VAT-exempt. The DGT determines that, due to essential human involvement, it constitutes an educational service rather than a service delivered via electronic means, potentially qualifying for exemption under certain conditions.

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2025-11-06PublishedPublished 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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