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V2825-19 ·14 October 2019 ·consulta-vinculante Medium impact
Tax

Online training may be VAT exempt if human intervention is primary and not an electronic service

An online training company has queried whether its services are VAT exempt or electronic services subject to the standard rate. The DGT explains that the exemption depends on whether the teaching is provided by a teacher via an electronic network or if it is an automated service with only incidental human intervention.

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2019-10-14PublishedPublished 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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