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V1280-21 6 May 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Invoicing is mandatory for classes taught if the recipient is a business or professional

A query was raised regarding whether an individual teaching an online course must issue an invoice. The DGT ruled that if the classes are VAT-exempt as part of a curriculum, there is no obligation to invoice private individuals; however, invoicing is mandatory if the recipient is a business or a professional.

The question raised

Cuestión planteada Si la persona que va a impartir las clases debe expedir factura.

The DGT's ruling

Las clases prestadas por personas físicas están exentas de IVA si versan sobre materias de planes de estudio y no requieren alta en el IAE. No obstante, si el destinatario de la prestación es un empresario o profesional que actúa como tal, la obligación de expedir factura es obligatoria, incluso si la operación está exenta de impuesto.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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