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A company offering online courses via a platform has requested clarification on its tax treatment based on client type and service nature. The DGT explains that VAT exemption depends on whether the service is classified as educational or provided electronically, as well as the rules governing the location of the transaction.
Cuestión planteada Tributación en el territorio de aplicación del Impuesto de la actividad descrita.
Si el servicio es de enseñanza (con intervención humana relevante), puede estar exento si lo realiza una entidad autorizada y cumple requisitos objetivos. Si es un servicio prestado por vía electrónica (automatizado y con mínima intervención humana), no tiene exención y tributa al 21%. La localización depende de si el destinatario es empresario o particular y de las reglas de uso efectivo.
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