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V0067-25 3 February 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

Training course management services provided to third parties are subject to VAT

The DGT states that online course management services provided independently of training are not considered accessories and must be taxed at the general rate.

The question raised

Question raised: Whether the services provided may benefit from the exemption recognized in Article 20.One.9º of Law 37/1992.

The DGT's ruling

Management and organization services for courses are only exempt if they are ancillary to the main training service provided by the entrepreneur themselves. If management is carried out independently of the training provided, the service is taxable and not exempt, taxed at the general rate of 21%. For training to be exempt, it must be an educational service (with relevant human intervention) and not a service provided by electronic means (automated).

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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