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A company has enquired whether its online training courses, featuring live sessions and platform-based materials, are exempt from VAT. The DGT clarifies that while the exemption applies to educational services, it does not extend to services provided by electronic means.
Cuestión planteada Si resultaría de aplicación la exención prevista en el artículo 20.Uno.9º de la Ley 37/1992.
La exención del artículo 20.Uno.9º requiere que la actividad sea educativa (transmisión de conocimientos con intervención humana) y realizada por entidades autorizadas. Si el servicio es de enseñanza automatizada por internet con mínima intervención humana, se considera servicio prestado por vía electrónica y no tiene exención. En el caso consultado, al ser sesiones en directo, no se califica como servicio electrónico, pudiendo ser exento si cumple los requisitos de centro educativo.
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