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V2737-21 ·10 November 2021 ·consulta-vinculante Medium impact
Tax

Online training may be VAT exempt if classified as an educational service rather than an electronically supplied service

A query was raised regarding whether physiotherapy training, delivered both in person and online, may be exempt from VAT. The DGT explains that exemption depends on whether the service is classified as educational or as an electronically supplied service, and whether the requirements for official authorisation or private tuition are met.

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2021-11-10PublishedPublished 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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