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V2343-22 ·14 November 2022 ·consulta-vinculante Medium impact
Tax

Invoicing depends on whether online courses are exempt educational services or taxable electronic services

A professional providing online equality training courses has enquired whether VAT must be included in her invoices. The DGT clarifies that taxation depends on whether the activity constitutes an exempt educational service or a service provided by electronic means.

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2022-11-14PublishedPublished 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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