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A querying entity asks whether its in-person and online civil service exam preparation courses are exempt from VAT. The DGT clarifies that exemption depends on whether the service is classified as educational or as an electronically supplied service, and whether it meets the requirements of being provided by an authorised entity and covering subjects included in official curricula.
Cuestión planteada Tributación del servicio descrito a efectos del Impuesto sobre el Valor Añadido así como la posible aplicación de la exención prevista en el artículo 20.Uno.9º de la Ley 37/1992.
Los servicios de enseñanza en línea son servicios educativos (exentos) si se imparten mediante comunicación entre profesor y alumno, aunque se usen contenidos digitales. Son servicios prestados por vía electrónica (sujetos al 21%) si consisten en el suministro automatizado de contenidos con mínima intervención humana. Para la exención, la entidad debe estar autorizada y las materias deben formar parte de un plan de estudios del sistema educativo, sin carácter recreativo.
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