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V2901-23 31 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Online training services to individuals outside the EU are not subject to VAT

A company offers online training courses on migration to individuals residing outside the European Union. The DGT determines that, although the activity could be classified as a service provided by electronic means, it is not subject to VAT because the recipients do not reside in the territory to which the tax applies.

The question raised

Question raised For the purposes of Value Added Tax, the taxation of the described services.

The DGT's ruling

Teaching services consisting of the supply of recorded or automated content without significant human intervention are considered services provided by electronic means. If these services are provided to recipients who are not entrepreneurs or professionals and who reside outside the European Union, they are not considered to be performed in the territory to which the tax applies. Therefore, they are not subject to VAT.

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