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An entity providing both in-person and online training courses for public examinations has requested clarification on whether its services are VAT exempt. The Directorate-General for Taxes (DGT) clarifies that exemption depends on whether the service is classified as educational or as an electronically supplied service, and requires compliance with both subjective and objective requirements.
Cuestión planteada Tributación del servicio descrito 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 online están exentos si se prestan mediante la comunicación entre profesor y alumno por red electrónica, siempre que la materia esté en un plan de estudios oficial y no sea recreativa. Si el servicio consiste en el suministro de contenidos grabados o automatizados con intervención humana accesoria, se considera servicio prestado por vía electrónica y no tiene exención, tributando al 21%. Para la exención, la entidad debe ser de derecho público o privada autorizada y la actividad debe ser parte de un plan de estudios reconocido.
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