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V3357-20 ·13 November 2020 ·consulta-vinculante Medium impact
Tax

Online courses are VAT exempt only if classified as educational services rather than electronically supplied services

An entity providing both in-person and online training courses for public examinations has requested clarification on whether its services are VAT exempt. The Directorate-General for Taxes (DGT) clarifies that exemption depends on whether the service is classified as educational or as an electronically supplied service, and requires compliance with both subjective and objective requirements.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational services and electronically supplied services, affecting the VAT treatment for online training providers.

Lifecycle

2020-11-13PublishedPublished 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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