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A company has enquired whether its online teaching services for Oriental philosophy are exempt from VAT. The DGT has ruled that the exemption depends on whether the service constitutes teaching provided by a teacher via remote connection or an automated service provided by electronic means.
Question posed: Exemption from Value Added Tax for the teaching activity subject to consultation.
Internet teaching services are services provided by electronic means (taxed at 21%) if they are automated and require little human intervention, such as the supply of recorded courses or access to platforms. They are exempt educational services only if the communication between teacher and student is the primary element, even if digital content is used. For the exemption, the entity must be authorized and the subjects must be part of a curriculum within the Spanish educational system, without a recreational character.
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