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V3438-20 ·27 November 2020 ·consulta-vinculante Medium impact
Tax

Recorded and downloadable online courses subject to 21% VAT as electronically supplied services

An entity inquired whether its online Master's courses, consisting of recorded sessions and downloadable documents, were exempt from VAT. The DGT ruled that, as the content is automated, these are considered electronically supplied services and do not qualify for the educational services exemption.

In 6 key points

How it affects those involved

Providers of automated online educational content must apply the standard VAT rate of 21% rather than seeking exemptions reserved for traditional educational services.

Lifecycle

2020-11-27PublishedPublished 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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