Automated online training courses must be taxed at 21% VAT

The nature of digital training has raised doubts regarding its tax treatment, especially when human interaction is non-existent. The Directorate General of Taxes (DGT) has clarified the treatment of Value Added Tax (IVA) applicable to educational content distributed automatically via the internet.

What the DGT has resolved

The advisory body has determined that the supply of training content that is recorded or automated via the internet is classified as a service provided by electronic means. As they are not included in the exemptions provided for in Law 37/1992, these services must be taxed at the general rate of 21%.

Furthermore, the ruling addresses the management of these operations when the consumer is located in another Member State of the European Union. In these cases, the DGT confirms that the One-Stop Shop (OSS) scheme is applicable through the Union scheme, facilitating the declaration of such cross-border operations.

What it means for you

If your economic activity consists of marketing online courses that do not require the intervention of a tutor in real time —that is, content that the user consumes autonomously and automatically—you cannot apply tax exemptions. You must include 21% VAT in the sale price.

For companies operating in the European market, the resolution confirms that using the One-Stop Shop system is the correct way to manage the VAT of services provided to end consumers in other EU countries, avoiding the need to register for tax in each Member State.

What should be done

It is necessary to review the company's digital product catalog to distinguish between those that feature human tutoring (which could have a different treatment) and those that are purely automated. In the latter case, applying the 21% rate is mandatory to comply with current regulations and avoid potential contingencies with the Tax Administration.