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An entity has requested clarification on whether its online courses qualify for the teaching services exemption. The DGT explains that the exemption does not apply to electronically supplied services, but it does apply to teaching provided by a teacher via the internet as a means of communication.
Cuestión planteada Si procede aplicar la exención por servicios de enseñanza a los cursos on line descritos.
Los servicios de enseñanza online son servicios prestados por vía electrónica (y por tanto gravados al 21%) si consisten en el suministro de contenidos grabados o automatizados, incluso con tutorías accesorias. En cambio, es un servicio educativo exento si el profesor utiliza internet como medio de comunicación para impartir la enseñanza, siempre que la materia esté incluida en un plan de estudios y no sea meramente recreativa. Para la exención, la entidad debe ser de derecho público o privada autorizada.
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