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An entity providing both in-person and online competitive exam preparation courses has queried whether its services are VAT exempt. The DGT clarifies that exemption depends on whether the course is classified as an educational service or an electronically supplied service, and whether the subjects are part of a formal curriculum.
Cuestión planteada Tributación de las operaciones descritas a efectos del Impuesto sobre el Valor Añadido así como la posible aplicación de la exención prevista en el artículo 20.Uno.9º de la Ley 37/1992.
Los servicios de enseñanza por internet son servicios educativos (exentos) si la comunicación entre profesor y alumno es el elemento principal. Si el servicio es automatizado, con mínima intervención humana o basado en la descarga de contenidos, es un servicio prestado por vía electrónica y tributa al 21%. Para que la exención de servicios educativos sea aplicable, las materias deben estar incluidas en un plan de estudios del sistema educativo y no tener carácter recreativo. La exención no se aplica a la entrega de bienes como libros o cuadernos.
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