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V2453-23 ·13 September 2023 ·consulta-vinculante Medium impact
Tax

Recorded online courses subject to 21% VAT as electronic services rather than educational services

A veterinary training company inquired whether its online courses, which include teacher support, were exempt from VAT. The DGT ruled that, as the content is recorded with incidental tutoring, they constitute services provided by electronic means and must be taxed at the standard rate.

In 5 key points

How it affects those involved

Online training providers must ensure correct VAT application, distinguishing between live interactive teaching and pre-recorded electronic content.

Lifecycle

2023-09-13PublishedPublished 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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