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V0905-22 28 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

VAT exemption for language classes depends on whether they qualify as educational services or electronically supplied services

A company sought clarification on whether its Swedish language classes (both in-person and online) provided in Spain and abroad were exempt from VAT. The DGT explains that the exemption applies only if they are classified as educational services and not as electronically supplied services.

The question raised

Applicability of the exemption under Article 20.One.9º to Swedish language classes taught both in Spain and in other countries.

The DGT's ruling

Online teaching services are exempt if they are considered educational services, where human intervention is primary and the electronic network is merely a means of communication. If the service is automated (download of content or recorded courses), it is considered provided by electronic means and does not qualify for the exemption. For the educational exemption, the entity must be authorized and the subject matter must be included in an official curriculum.

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