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V2509-20 22 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Access to automated virtual training material subject to 21% VAT

An association of online training companies has requested clarification on the VAT rate applicable to access to multimedia learning materials. The Directorate General for Taxes (DGT) has ruled that if the teaching is automated and provided electronically, the standard rate of 21% applies.

The question raised

Applicable tax rate for access to the virtual material subject to consultation under Value Added Tax.

The DGT's ruling

The supply of automated distance learning through access to virtual content is an electronically supplied service subject to a 21% rate. If the service is essentially the provision of teaching through communication between teacher and student, it could be exempt as an educational service. The reduced rate of 4% only applies to the supply of e-books, even if accompanied by accessory platform tools.

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