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V2667-14 8 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Recorded or automated digital platform courses subject to 21% VAT if classified as electronically supplied services

An entity has requested clarification on whether professional training courses, recorded for distribution on virtual platforms, are exempt from VAT. The DGT explains that if the service is automated with minimal human intervention, it is classified as an electronically supplied service (taxed at 21%). However, if the electronic network serves merely as a communication medium between teacher and student, it may qualify as an exempt educational service.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor añadido.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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