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A company inquired whether its in-person and online nail art training courses were subject to or exempt from VAT. The DGT responds that exemption depends on whether the subjects are included in official study programmes and the nature of the electronic service provided.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si los cursos de formación presencial en "nail art" están sujetos y, en su caso, exentos del Impuesto. Y la misma cuestión en el caso de impartir la formación en línea.
Los cursos presenciales están exentos si las materias se encuentran en un plan de estudios del sistema educativo oficial y son impartidos por entidades autorizadas. Para la formación online, si el servicio es un servicio prestado por vía electrónica (automatizado o con contenidos grabados), no existe exención y tributa al 21%. Solo estarán exentos los servicios online que sean de enseñanza mediante comunicación entre profesor y alumno, siempre que cumplan el requisito de estar en un plan de estudios oficial.
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