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V2948-17 ·15 November 2017 ·consulta-vinculante Medium impact
Tax

Coaching services for individuals subject to 21% VAT if the provider is resident in Spain

A company has requested clarification regarding the VAT treatment of coaching services and online courses for various types of clients. The DGT clarifies that whether a service is classified as an electronic service or an educational service depends on the level of human intervention, which in turn determines the applicable location rules and exemptions.

In 6 key points

Lifecycle

2017-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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