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V0402-26 26 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

Online training may be VAT-exempt if classified as educational service

A health entity asks whether its online training (recorded and live classes) is VAT-exempt. The DGT explains that exemption depends on whether the activity is considered an educational service or an electronic service.

The question raised

Se cuestiona, a efectos del Impuesto sobre el Valor Añadido, si la formación a impartir estaría exenta del Impuesto.

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