Doctrine by topic · DGT Observatory

Teaching Services: 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 · 2014–2026

Current position

Teaching services are exempt from IVA (Value Added Tax) if they are provided by public law entities or authorized private entities and the subjects are part of the educational system's curricula. For online teaching to be considered an exempt educational service and not an electronic service subject to 21%, there must be direct human intervention that is not merely ancillary. Training must have a professional or vocational purpose and not be intended to satisfy personal or recreational needs.

The DGT's position remains constant regarding the distinction between teaching services and services provided electronically. Throughout the rulings, it has been reaffirmed that the key lies in the direct human intervention of the teacher and the inclusion of the subjects in official curricula. No changes in criterion are observed, but rather a repeated application of the subjective and objective requirements for the exemption.

Turning points

  1. V2805-17

    Establishes the technical distinction between electronic services and teaching services, defining that the former consist of automated content with ancillary human intervention.

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

Rulings on this topic

16
V2160-21 29 Jul 2021

Online teaching services to a German academy are exempt from Spanish VAT

SG de Impuestos sobre el Consumo
servicios de enseñanzaprestación de serviciosoperador intracomunitariodeclaración recapitulativalugar de realización LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0179-19 29 Jan 2019

Online language classes may be exempt from VAT if part of the school curriculum

SG de Impuestos sobre la Renta de las Personas Físicas
servicios de enseñanzaservicios prestados por vía electrónicaexención de ivalugar de realizaciónactividad profesional LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.1.9
Affects CompanyExpat · Non-residentIndividual
V5467-16 27 Dec 2016

Drone pilot training is VAT exempt only if for professional purposes

SG de Impuestos sobre el Consumo
exenciónformación profesionaltítulos aeronáuticosactividad empresarialservicios de enseñanza LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V3801-16 9 Sept 2016

Classification of training services determines VAT exemption or 21% tax rate

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicaservicios de enseñanzaexención de IVAreglas de localizaciónuso efectivo LIVA — Ley 37/1992 del IVA art. 20.Uno.9ºLIVA — Ley 37/1992 del IVA art. 69.Uno.1º
Affects CompanyExpat · Non-residentIndividual

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