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V3117-21 ·14 December 2021 ·consulta-vinculante Medium impact
Tax

Online classes may be VAT exempt if not classified as electronically supplied services

An individual inquired whether an online training course (comprising 75% content downloads and 25% live classes) is exempt from VAT. The DGT ruled that the exemption depends on whether the service is classified as educational or as an electronically supplied service.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between educational services and electronically supplied services, which is crucial for determining VAT applicability for online training providers.

Lifecycle

2021-12-14PublishedPublished 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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