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V2421-20 ·15 July 2020 ·consulta-vinculante Medium impact
Tax

Online downloadable content courses subject to 21% VAT as electronically supplied services

A teacher has enquired about the taxation of an online competitive exam preparation course consisting of videos and downloadable documents. The DGT has determined that this is a professional activity subject to 21% VAT and constitutes an economic activity for Personal Income Tax (IRPF) purposes.

In 6 key points

Lifecycle

2020-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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