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A taxpayer has requested clarification regarding VAT taxation and exemptions for in-person and online training services. The DGT explains that the exemption applies only to educational services and does not extend to services provided by electronic means.
Question raised: Taxation and possible exemption in Value Added Tax for the described activities.
Online training services are services provided by electronic means if they are automated and require little human intervention, which precludes their exemption. In contrast, they are educational services if communication exists between teacher and student via the network, even if digital content is used. Educational services may be exempt if the requirements of an authorized entity and inclusion in curricula are met. Services provided by electronic means are taxed at the general rate of 21% if they are located in Spain.
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