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V1642-24 5 July 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Recorded courses sold to private individuals in third countries are not subject to Spanish VAT

A company sells recorded training courses online to consumers and businesses outside the European Union. The DGT determines that, if these are services provided by electronic means, the place of supply depends on the status of the recipient.

The question raised

1. Place of supply of training courses for Value Added Tax purposes if the recipients are located in third countries.

The DGT's ruling

If the service is a service provided by electronic means (such as recorded courses or content downloads), the place of supply rules apply based on the recipient. If the recipient is a taxable person, it is taxed where their registered office is located. If it is a private individual in a third territory (outside the EU), the service is not considered to be supplied within the territory to which the tax applies.

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