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A taxpayer has enquired whether their online training courses are subject to VAT when clients are located in the Canary Islands, Ceuta, Melilla, or the EU. The DGT clarifies that the exemption only applies if the activity constitutes an educational service involving human intervention, rather than an automated service provided by electronic means.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados a personas físicas y sociedades residentes en las Islas Canarias, Ceuta, Melilla y otros Estados miembros de la Unión Europea.
Si el servicio es una enseñanza a distancia automatizada (descarga de contenidos o acceso a plataformas con intervención humana accesoria), es un servicio por vía electrónica y no tiene exención. Si es un servicio educativo donde el profesor usa internet como medio de comunicación, puede estar exento si la entidad está autorizada y las materias figuran en un plan de estudios. La localización del impuesto varía según si el destinatario es una sociedad o un particular y si el servicio es electrónico o educativo.
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