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V2630-24 20 December 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Platforms may be liable for VAT if acting in their own name for electronically supplied services

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.

The question raised

Whether the consulting entity must charge Value Added Tax on its own behalf for the courses sold through its application marketplace.

The DGT's ruling

If the courses are services provided by electronic means, it is presumed that the platform acts on its own behalf if it authorizes the charge to the customer or sets the general terms and conditions. In this case, the platform is the taxable person for VAT purposes. If the services are teaching services (not electronic) and the platform only mediates without acting on its own behalf, the location will depend on the customer's place of residence. Educational services are only exempt if they meet the subjective and objective requirements for official training.

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