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A company has requested clarification on whether its online training courses are subject to VAT and if invoices must be issued. The DGT explains that exemption depends on whether the service is classified as educational or provided by electronic means, and whether both subjective and objective requirements are met.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los cursos de formación, y si, en su caso, en la factura correspondiente a los cursos debe repercutir el Impuesto sobre el Valor Añadido.
Si el curso es un servicio educativo (impartido por un profesor mediante red electrónica como medio de comunicación), puede estar exento si la entidad está autorizada y la materia está en un plan de estudios oficial. Si es un servicio prestado por vía electrónica (contenido automatizado con intervención humana accesoria), tributa al 21%. En caso de exención, no hay obligación de facturar si el destinatario no es empresario o profesional.
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