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An audiovisual content company queries the taxation of its digital courses and advertising services. The DGT determines that automated courses are electronic services, not exempt educational services, and advertising is taxed based on the recipient's location.
Question raised: Place of supply of the services provided by the entity for Value Added Tax purposes, as well as the deductibility of the tax paid.
Recorded or automated courses without direct human intervention are services provided by electronic means, subject to the general rate and not to the teaching exemption. Advertising and marketing services are not electronic services, but advertising services, regardless of the medium. The location of electronic services provided to businesses is governed by the general rule (place of the recipient), whereas services provided to private individuals are governed by special rules. The input tax paid is deductible if used in taxable and non-exempt transactions.
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