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A taxpayer has requested clarification regarding VAT treatment for their training activities. The DGT explains that exemption depends on whether the training constitutes an educational service involving human intervention or an automated service supplied electronically.
Question raised: Value Added Tax taxation on the training activities to be carried out.
Online teaching services are educational services (exempt if entity and curriculum requirements are met) when the communication between teacher and student is the primary element. If the service consists of the supply of recorded or automated content, even with ancillary tutoring, it is considered a service provided by electronic means and is taxed at 21%. For the exemption, the activity must be carried out by authorized entities and the subjects must be included in the curricula of the educational system.
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