Do I have to charge IVA as an online English tutor?

The answer is: it depends on how your tutoring is provided and who your clients are.

In Spain, educational services can be exempt from VAT (IVA) in certain circumstances. This exemption generally applies to private teaching on subjects that are part of the official educational curriculum, including language teaching.

However, there are important exceptions. For example:

If you provide live, one-to-one or small-group English lessons, your services may qualify for the VAT exemption.   If you sell pre-recorded online courses or automated digital content with little or no live teacher interaction, the service may be considered an electronic service and VAT may apply.   If your clients are businesses or individuals located outside Spain, different VAT rules may also apply depending on where your clients are established.

If your teaching qualifies for the exemption, your invoices would typically include a note such as:

“Actividad exenta de IVA según el artículo 20.Uno.9º de la Ley 37/1992 del IVA.”

Please note that being exempt from charging VAT does not necessarily mean you are exempt from registering as self-employed (autónomo) or paying income tax and Social Security contributions, if those obligations apply to you.

Note: This is general information and not tax or legal advice. VAT treatment depends on the exact nature of your services and where your clients are located. We recommend consulting a Spanish tax advisor (gestor) or the Spanish Tax Agency if you are unsure.

Official source: Agencia Tributaria: IVA manual, exemptions for educational activities