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V2850-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption for online courses depends on classification as electronic or educational service

A company in the Canary Islands has requested clarification on whether its online training courses are exempt from VAT. The DGT explains that the exemption only applies if the service is classified as educational (involving human intervention) rather than an electronically supplied service (automated), and must also meet specific authorisation and curriculum requirements.

In 6 key points

How it affects those involved

Companies providing online training must carefully distinguish between automated electronic services and educational services involving human interaction to determine correct VAT treatment.

Lifecycle

2021-11-17PublishedPublished 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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