Skip to content
Back to index
V2367-19 11 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Distance learning may be VAT exempt if not classified as an electronically supplied service

A training centre has queried whether its distance learning method, which includes tutor support, is exempt from VAT. The DGT clarifies that the exemption depends on whether the service constitutes teaching provided by a teacher via an electronic network or an automated electronically supplied service.

The question raised

Question raised: Taxation under Value Added Tax.

The DGT's ruling

If the service consists of the supply of content or access to a platform where human intervention is ancillary, it is a service provided by electronic means and is taxed at 21%. If the electronic network is merely the means of communication between teacher and student to transmit knowledge, it is an educational service. For the latter to be exempt, the entity must be authorized and the subjects must form part of a curriculum within the educational system without a recreational character.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact