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V3093-21 ·13 December 2021 ·consulta-vinculante Medium impact
Tax

Online language courses may be VAT exempt if classified as educational services rather than electronic services

A company has requested clarification on whether its online English training programme is exempt from VAT. The DGT explains that exemption depends on whether the service constitutes teaching provided by instructors via online communication or an automated electronic service.

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Lifecycle

2021-12-13PublishedPublished 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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