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V2720-14 ·10 October 2014 ·consulta-vinculante Medium impact
Tax

Online training services determine VAT exemption or standard rate

An educational services company asks how to calculate and deduct a search service from Ireland. The DGT explains that VAT exemption depends on whether the training is an educational service (with human involvement) or an electronic service (automated).

In 6 key points

How it affects those involved

Businesses providing online training must determine whether their services qualify for VAT exemption based on whether they involve human intervention or are fully automated.

Lifecycle

2014-10-10PublishedPublished 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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