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V2284-19 3 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

VAT exemption for online courses depends on classification as educational services or electronically supplied services

An individual has enquired whether their online training courses in human resources and IT are exempt from VAT. The DGT clarifies that the exemption only applies if they are classified as educational services rather than electronically supplied services, and provided they meet specific subject matter and authorisation requirements.

The question raised

Whether said courses would be exempt from Value Added Tax.

The DGT's ruling

Teaching services via the internet are educational services (exempt if requirements are met) when the communication between teacher and student is the primary element. If the service consists of the supply of recorded or automated content where human intervention is ancillary, it is considered a service provided by electronic means and is taxed at 21%. For the educational exemption, the subjects must be part of official curricula and the entity must be authorized.

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