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V3401-20 ·23 November 2020 ·consulta-vinculante Medium impact
Tax

Online training services may be VAT exempt if not classified as services provided by electronic means

A foundation sought clarification on whether its online training programmes were VAT exempt due to their link to formal curricula. The DGT explains that the exemption depends on whether the service constitutes teaching via the internet or a service provided by electronic means.

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Lifecycle

2020-11-23PublishedPublished 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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