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The taxpayer inquired whether their learning method, using tablets and teacher monitoring, is exempt from VAT. The DGT clarifies that if the service is an electronically supplied service (automated with minimal human intervention), it is subject to 21% VAT; however, if it is an educational service with primary human intervention, it may be exempt.
Cuestión planteada Si resulta aplicable la exención del Impuesto sobre el Valor Añadido contenida en el artículo 20.Uno.9º de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, a los servicios consultados.
Un servicio es prestado por vía electrónica si es automatizado y la intervención humana es accesoria, lo que impide la exención. Por el contrario, es un servicio educativo si la comunicación entre profesor y alumno es el elemento principal, aunque se usen contenidos digitales. Para la exención, se requiere que la entidad esté autorizada y que las materias formen parte de un plan de estudios oficial y no sean recreativas.
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