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V0277-26 9 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Online course VAT exemption depends on whether it is deemed educational service or electronic service

A university lecturer asks whether selling an online course with downloadable videos and supporting materials is exempt from VAT. The DGT explains that exemption applies only if it is classified as an educational service, not an electronic service.

The question raised

Whether the activity performed is exempt from Value Added Tax.

The DGT's ruling

If the supply of recorded content or the downloading of files is automated, it is considered a service provided by electronic means and is not exempt. If teaching is provided through communication between teacher and student using the internet as a medium, it is an educational service. For the latter to be exempt, it must be provided by authorized entities and the subjects must be included in a curriculum of the educational system without a recreational character.

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