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The taxpayer queried the place of supply and the obligation to charge VAT on online teaching services. The DGT clarifies that if teaching is automated with minimal human intervention, it is classified as an electronically supplied service (subject to 21% VAT), whereas if there is direct teacher-student communication, it is considered an educational service (potentially exempt).
Cuestión planteada 1. Lugar de realización de los servicios de enseñanza en línea en el Impuesto sobre el Valor Añadido si los destinatarios están en España, la Unión Europea o terceros países.
Un servicio es prestado por vía electrónica si consiste en el suministro de contenidos o acceso a plataformas donde la intervención humana es accesoria. Por el contrario, es un servicio educativo si la red electrónica es solo el medio de comunicación entre profesor y alumno. Los servicios por vía electrónica no gozan de la exención de enseñanza y tributan al tipo general del 21%. La exención para servicios educativos requiere que la actividad sea realizada por entidades autorizadas y que las materias estén incluidas en planes de estudios oficiales.
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