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A company managing an online course marketplace has requested clarification on whether it must charge VAT in its own name. The DGT examines whether the courses constitute educational services or electronically supplied services, and how mediation is affected by the platform's mode of operation.
Cuestión planteada Si la entidad consultante tiene que repercutir en nombre propio el Impuesto sobre el Valor Añadido por los cursos vendidos a través de su mercado de aplicaciones.
Si los cursos son servicios prestados por vía electrónica, se presume que la plataforma actúa en nombre propio si autoriza el cargo al cliente o fija las condiciones generales. En este caso, la plataforma es el sujeto pasivo del IVA. Si los servicios son de enseñanza (no electrónicos) y la plataforma solo media sin actuar en nombre propio, la localización dependerá de la sede del cliente. Los servicios educativos solo están exentos si cumplen requisitos subjetivos y objetivos de formación oficial.
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