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V1700-21 2 June 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

Online Spanish classes may be VAT exempt if not classified as electronically supplied services and meet specific requirements

An individual has enquired whether their online private Spanish lessons are exempt from VAT. The DGT clarifies that exemption depends on whether the service constitutes teaching provided by a teacher via the internet (exempt if requirements are met) or an automated electronically supplied service (subject to the 21% rate).

The question raised

Cuestión planteada Cuestiona si la actividad citada tiene la consideración de actividad de formación reglada y si estaría exenta en virtud del Impuesto sobre el Valor Añadido.

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