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V0282-26 9 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

Online education services may be exempt from VAT if not delivered electronically

An online training company asks whether its educational services are VAT-exempt. The DGT clarifies that exemption depends on whether the service is teaching delivered by a teacher via electronic network or an automated electronic service.

The question raised

It is questioned, for the purposes of Value Added Tax, whether the provision of online educational services subject to this inquiry is exempt from Tax in accordance with the provisions of Article 20. One. 9 of Law 37/1992, of December 28, on Value Added Tax.

The DGT's ruling

If the service is automated distance learning (without human intervention or with it in an ancillary manner), it is an electronically supplied service and is taxed at 21%. If it is a teaching service through communication between teacher and student, it is an educational service and may be exempt if the entity is authorized and the subject is part of an official curriculum. Infoproducts that are e-books are taxed at 4%.

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