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V2681-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

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

A fitness training company has enquired whether its in-person and online courses are exempt from VAT. The DGT clarifies that if online courses are automated services supplied electronically, they are subject to the 21% rate. However, if there is teacher-student interaction, they may be exempt provided they meet the requirements of being an authorised entity and having a formal curriculum.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between automated online services and interactive distance learning, affecting VAT liability for educational providers.

Lifecycle

2020-09-02PublishedPublished 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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