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A training company has enquired whether its online courses are exempt from VAT. The DGT clarifies that if the service is supplied by electronic means (automated with minimal human intervention), it is subject to 21% VAT. However, if it constitutes distance learning involving a teacher, it may be exempt provided it meets specific subjective and objective requirements.
Question raised: Exemption or non-exemption of the referred services under Article 20.One.9º of the Tax Law.
Distance learning services that are services provided by electronic means (automated, with minimal human intervention or through content download) do not benefit from exemption and are taxed at 21%. For the exemption under Article 20.One.9º to be applicable, the teaching must be provided by a teacher via an electronic network as a means of communication. Furthermore, it must meet the subjective requirement of being an authorized entity and the objective that the subjects form part of a curriculum and are not recreational.
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