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V0287-20 7 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Automated online training courses subject to 21% VAT as electronically supplied services

An individual has enquired whether their online training courses are exempt from VAT. The DGT clarifies that if the training is automated and involves the downloading of content, it constitutes an electronically supplied service subject to 21% VAT. Exemption only applies if the training is educational and involves human intervention.

The question raised

Clarification of the binding ruling of September 3, inquiry V2284-19.

The DGT's ruling

Automated teaching services that depend on the internet and require little human intervention, such as the supply of recorded courses or access to platforms, are services provided by electronic means and do not enjoy an exemption. Conversely, it is an educational service when the electronic network is merely the means of communication between teacher and student. For teaching to be exempt, it must meet subjective requirements (authorized entities) and objective requirements (subjects in curricula and not being recreational).

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