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V0139-23 6 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Training services may be exempt from VAT if classified as educational services, but services provided by electronic means do not benefit from exemption

A company asks whether its training and consultancy services are subject to or exempt from VAT and its invoicing obligations. The DGT clarifies that training may be exempt if it is of an educational nature, but services provided by electronic means (such as access to content on platforms) are taxed at the general rate.

The question raised

Question posed: Whether the training and consultancy activities consulted are subject to and, where applicable, exempt from value added tax, and the invoicing obligations.

The DGT's ruling

Training is exempt if it is an educational service (transmission of knowledge between teacher and student) and meets subjective and objective requirements. Services provided by electronic means, such as the supply of content on platforms where human intervention is ancillary, do not benefit from exemption and are taxed at 21%. Consultancy is always subject to the tax, although the training included therein may be considered ancillary and follow its regime. Exempt educational services do not require an invoice unless the recipient is an entrepreneur, a legal entity, or a Public Administration.

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