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Exemption for Education: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2016–2026

Current position

The exemption for education requires compliance with subjective requirements (authorized or recognized entity) and objective requirements (subjects included in official curricula). Services provided electronically, such as the supply of recorded or automated content, do not benefit from this exemption and are taxed at 21% IVA (Value Added Tax). For online training to be exempt, it must be provided through direct communication between teacher and student, such as videoconferences, where technology is merely the medium.

The DGT maintains a consistent stance on the need to meet subjective and objective requirements for the exemption. The evolution focuses on the delimitation of electronic services, specifying that the supply of automated content is not exempt education, unlike teaching through direct communication.

Turning points

  1. V1514-16

    Establishes that courses provided through the supply of content or access to platforms are electronic services and, therefore, are not exempt.

  2. V2453-23

    Specifies that online teaching is only exempt if carried out through direct communication between teacher and student, differentiating it from the supply of recorded content.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V5216-26 20 Jul 2026

Language camps taxed at 10% or 21% VAT based on nature and location

SG de Impuestos sobre el Consumo
prestación únicaservicios accesoriosexención por enseñanzaasistencia socialterritorio de aplicación LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V0681-26 26 Mar 2026

Robotics training services under VAT due to risk assumption

SG de Impuestos sobre el Consumo
contrato de serviciosriesgo operacionalexención por enseñanzasujeción al impuestoconcesión de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V1613-22 4 Jul 2022

VAT liability for training services depends on independent or agency basis

SG de Impuestos sobre la Renta de las Personas Físicas
empresario o profesionalrelación de dependenciaexención por enseñanzarendimientos del trabajoactividades económicas LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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