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V1934-18 29 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Online training services are only VAT exempt if not classified as electronically supplied services

An online healthcare training company has enquired whether its courses are exempt from VAT. The DGT clarifies that exemption depends on whether the service constitutes teaching provided by an instructor via the internet or an automated electronically supplied service.

The question raised

Question raised: Exemption of training services provided, pursuant to Article 20.One.9 of Law 37/1992.

The DGT's ruling

Online training services are services provided by electronic means (taxed at 21%) if they consist of the supply of content or access to platforms where human intervention is ancillary. Conversely, it is an exempt educational service if the electronic network is merely the means of communication between teacher and student to transmit knowledge. For the exemption to be applicable, the entity must be authorized and the subjects must be part of a curriculum within the educational system.

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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