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V2384-20 ·13 July 2020 ·consulta-vinculante Medium impact
Tax

Online training services may be VAT exempt if not classified as electronically supplied services

A foundation sought clarification on whether its training programmes (in-person, tutored, and online) were exempt from VAT. The DGT explains that exemption depends on whether the service is educational or classified as an electronically supplied service, and whether the subjects are included in official curricula.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational services and electronically supplied services, which is crucial for determining VAT liability for online training providers.

Lifecycle

2020-07-13PublishedPublished 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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