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An individual has requested clarification regarding the IAE and VAT taxation of their online training activity in natural therapies. The DGT clarifies that VAT exemption depends on whether the activity constitutes an educational service (involving human intervention) or a service provided by electronic means (automated).
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido y por el Impuesto sobre Actividades Económicas.
Para el IAE, la actividad es profesional si se ejerce personalmente, aunque se cuente con ayuda de terceros. En el IVA, si la formación es automatizada (descarga de archivos o cursos grabados), es un servicio prestado por vía electrónica y tributa al 21%. Si la enseñanza se imparte mediante comunicación remota entre profesor y alumno, es un servicio educativo que podría estar exento si la materia está en los planes de estudios y se cumplen los requisitos de la ley.
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