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An association sought clarification on whether an online training grant was linked to the price and if the courses were exempt from VAT. The DGT ruled that the grant forms part of the taxable base and that pre-recorded courses constitute electronically supplied services, which do not qualify for the exemption.
Cuestión planteada Si la subvención a que se refiere el escrito de consulta es una subvención vinculada al precio a efectos del Impuesto sobre el Valor Añadido y si los servicios educativos prestados por vía electrónica resultan sujetos y en su caso exentos del Impuesto sobre el Valor Añadido.
La subvención recibida constituye contraprestación vinculada al precio y forma parte de la base imponible. Los cursos pregrabados sin intervención humana sustancial se consideran servicios prestados por vía electrónica, los cuales no cuentan con exención en la Ley del IVA. Por tanto, tributan al tipo general del 21%. La exención por servicios educativos solo aplicaría si existiera una comunicación directa entre profesor y alumno mediante red electrónica.
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