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A teacher has enquired about the taxation of an online competitive exam preparation course consisting of videos and downloadable documents. The DGT has determined that this is a professional activity subject to 21% VAT and constitutes an economic activity for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tributación en IAE, IVA e IRPF.
El suministro de contenidos formativos mediante descarga de archivos o acceso a plataformas constituye un servicio prestado por vía electrónica, el cual no goza de la exención de servicios educativos y tributa al tipo general del 21%. La actividad se clasifica como profesional en el IAE (grupo 826) y constituye una actividad económica para el IRPF, obligando al ejercicio de pagos fraccionados trimestrales.
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