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V2667-14 ·8 October 2014 ·consulta-vinculante Medium impact
Tax

Recorded or automated digital platform courses subject to 21% VAT if classified as electronically supplied services

An entity has requested clarification on whether professional training courses, recorded for distribution on virtual platforms, are exempt from VAT. The DGT explains that if the service is automated with minimal human intervention, it is classified as an electronically supplied service (taxed at 21%). However, if the electronic network serves merely as a communication medium between teacher and student, it may qualify as an exempt educational service.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between automated digital services and traditional distance learning, affecting how online training providers must apply VAT rates.

Lifecycle

2014-10-08PublishedPublished 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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