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A company has requested clarification on whether its tutoring, summary, and bespoke assignment services for university students via an online platform are exempt from VAT. The DGT explains that the exemption only applies if they are classified as educational services rather than services provided by electronic means.
Cuestión planteada Si a los mencionados servicios les sería de aplicación la exención del artículo 20.Uno.9º de la Ley 37/1992
Si el servicio es una prestación de enseñanza mediante internet donde la intervención humana es el elemento principal, puede ser un servicio educativo exento. Si el servicio consiste en el suministro de contenidos o archivos donde la tutoría es accesoria, se considera servicio prestado por vía electrónica y tributa al 21%. Para la exención educativa, la entidad debe estar autorizada y las materias deben formar parte de un plan de estudios oficial.
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