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V2682-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

Online training courses may be VAT exempt or subject to 21% depending on their level of automation

A training company has enquired whether its in-person and online courses are exempt from VAT. The DGT clarifies that exemption depends on whether the service is classified as educational or as an electronically supplied service, and whether it meets the requirements regarding authorised entities and curricula.

In 6 key points

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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