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V2377-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

Pre-recorded online courses subject to VAT and ineligible for educational services exemption

An association sought clarification on whether an online training grant was linked to the price and if the courses were exempt from VAT. The DGT ruled that the grant forms part of the taxable base and that pre-recorded courses constitute electronically supplied services, which do not qualify for the exemption.

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2023-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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