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V2658-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

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

A taxpayer has inquired whether their competitive exam preparation classes (in-person, virtual, and recorded) are subject to or exempt from VAT. The DGT clarifies that the exemption depends on whether the service constitutes teaching provided by a teacher via an electronic network or an automated electronically supplied service.

In 6 key points

How it affects those involved

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

Lifecycle

2021-11-04PublishedPublished 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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