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V0145-19 22 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

Online training is VAT exempt only if conducted via teacher-student communication and is not an automated service

A company sought clarification on whether its online training courses are exempt from VAT. The DGT ruled that exemption depends on whether the service constitutes teaching provided by a teacher via an electronic network or a service provided by electronic means (automated).

The question raised

Cuestión planteada Exención de las actividades formativas del Impuesto sobre el Valor Añadido

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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