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A training company seeks guidance on the taxation of its in-person and online courses, book deliveries, and remuneration to partners. The DGT clarifies the distinction between teaching services and electronic services, as well as the applicable rules regarding location and exemptions.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la actividad descrita. Lugar de realización de los servicios prestados. Cuándo se consideran que son servicios electrónicos y cuándo son servicios de enseñanza.
Los servicios online son servicios electrónicos si consisten en el suministro de contenidos automatizados con intervención humana accesoria. Son servicios de enseñanza si el profesor utiliza internet como medio de comunicación para impartir el contenido. Los servicios de enseñanza pueden estar exentos si cumplen requisitos subjetivos y objetivos de educación, mientras que los servicios electrónicos tributan al tipo general del 21%.
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