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A training centre has requested a ruling on the taxation of its online platform for competitive exam preparation. The DGT has determined that if the service essentially consists of delivering digital content with ancillary human assistance, it is subject to the 21% VAT rate; however, if the teaching is delivered by instructors via online communication, it is exempt.
Cuestión planteada Tributación de la formación online
Los servicios prestados por vía electrónica (automatizados y con mínima intervención humana) no gozan de exención y tributan al 21%. Por el contrario, la enseñanza impartida por profesores mediante red electrónica es un servicio educativo exento si se cumplen los requisitos de entidad autorizada y materia incluida en planes de estudio. La clave es si el suministro de contenidos digitales es el servicio principal o si la comunicación profesor-alumno es el elemento central.
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