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V2163-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Online courses exempt from VAT depend on whether classified as educational services or electronic services

A company asked whether its online technical training and vocational renewal courses were exempt from VAT. The DGT explains that exemption applies only if the courses are considered educational services and not electronic services, and if they meet authorisation and curriculum requirements.

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Lifecycle

2025-11-13PublishedPublished 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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