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An entity inquired whether its online training courses, featuring downloadable materials and online tutoring, were VAT exempt. The DGT clarifies that exemption depends on whether the service constitutes teaching provided by a teacher via an electronic network or an automated electronically supplied service.
Cuestión planteada Si procede aplicar la exención por servicios de enseñanza a los cursos en línea descritos.
El suministro de contenidos descargables o cursos automatizados es un servicio prestado por vía electrónica, el cual no tiene exención y tributa al 21%. Por el contrario, es un servicio educativo cuando la enseñanza se imparte por profesores mediante internet como medio de comunicación, siendo la intervención humana el elemento principal. Para que este último sea exento, debe ser realizado por entidades autorizadas y versar sobre materias incluidas en planes de estudios oficiales.
What is published here, applied to a company or a specific case. The first meeting is free.
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