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V2558-22 ·16 December 2022 ·consulta-vinculante Medium impact
Tax

Downloadable online recorded courses subject to 21% VAT as electronically supplied services

A nurse enquired whether the online sale of pre-recorded videos on breastfeeding was exempt from VAT. The DGT ruled that, as the content is downloadable and automated, it is classified as an electronically supplied service and does not qualify for the exemption applicable to private tuition.

In 5 key points

How it affects those involved

This ruling clarifies that automated digital content does not meet the criteria for educational exemptions, ensuring that digital course providers must apply the standard VAT rate.

Lifecycle

2022-12-16PublishedPublished 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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