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V1283-21 6 May 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

Online training courses may be VAT exempt if they are not electronic services and meet educational requirements

A company sought clarification on whether its online English teaching programme was exempt from VAT. The DGT ruled that exemption depends on whether the service is classified as educational or as a service provided by electronic means, and whether it meets specific authorisation and curriculum requirements.

The question raised

Cuestión planteada Exención a efectos del Impuesto sobre el Valor Añadido en el servicio de formación descrito.

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