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An audiovisual production company inquired whether access to a documentary platform for pedagogical purposes is exempt from VAT as an educational service. The DGT ruled that, as the supply of content is automated, it constitutes an electronically supplied service rather than an educational service.
Cuestión planteada Naturaleza de los citados servicios a efectos del Impuesto sobre el Valor Añadido y posibilidad de aplicación de exención relativa a la educación prevista en el artículo 20.Uno.9º de la Ley 37/1992. En caso contrario, tipo impositivo que sería de aplicación.
El suministro de contenidos formativos o archivos a través de internet constituye un servicio prestado por vía electrónica, incluso si existe tutoría humana accesoria. Para que sea un servicio educativo exento, la enseñanza debe ser impartida por profesores mediante la red electrónica como medio de comunicación, siendo los contenidos digitales accesorios. En este caso, el servicio se asimila a la televisión a la carta y tributa al tipo general del 21%.
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