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V2343-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

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

A training entity has enquired whether its online courses are exempt from VAT. The DGT clarifies that if the service constitutes distance learning involving human intervention (via communication), it may be exempt; however, if it is automated (such as downloading files or accessing content without essential human intervention), it is classified as an electronically supplied service and is subject to the 21% rate.

In 6 key points

How it affects those involved

This ruling distinguishes between interactive distance learning and automated digital content, determining the VAT liability for online training providers.

Lifecycle

2019-09-10PublishedPublished 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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