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The applicant asks whether their online communication skills courses are exempt from VAT. The DGT explains that the exemption only applies if the offering constitutes an educational service (requiring principal human intervention) and meets specific authorisation and curriculum requirements, rather than being a service provided by electronic means (automated).
Question posed: Whether the activity performed is exempt from Value Added Tax.
Si el curso es un servicio prestado por vía electrónica (automatizado con intervención humana accesoria), no tiene exención y tributa al 21%. Si es un servicio educativo (comunicación profesor-alumno donde lo digital es accesorio), estará exento si la entidad está autorizada y las materias están en un plan de estudios oficial y no son recreativas. La distinción depende de si la intervención humana es la base o un complemento del suministro de contenidos.
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