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V1665-14 30 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training services may be VAT exempt if provided through communication between teacher and student

A training company has requested clarification on whether its courses are subject to VAT or qualify for the educational services exemption. The DGT indicates that the exemption depends on whether the teaching is provided by a teacher via an electronic network or if it is an automated service provided electronically.

The question raised

Question raised: Taxation of this operation.

The DGT's ruling

The exemption for educational services requires that the activity be carried out by authorized entities and that it involves the transmission of knowledge between teacher and student without a recreational character. If teaching is provided via the internet as a means of communication between teacher and student, it is an exempt educational service. If the service is automated and requires little human intervention, it is considered a service provided by electronic means and is taxed at 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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