From January the 1st of 2015, companies dedicated to telecommunications, electronic services, radio and TV for private people (non-entrepreneurs) that live at UE countries, will have to fulfill its VAT obligations in the countries of the their clients, instead of doing it here in Spain.
For that reason the AEAT has created a “Mini Ventanilla Única” or “Mini One-Stop Shop” with the purpose to ease the obligations of the companies to pay the VAT in the countries of their clients.
Example: A private person with tax residence in France, downloads a movie from a Spanish web. Up to December the 31st the Spanish company charges Spanish VAT an pays it to the Spanish Tax Office. From January the 1st of 2015 the Spanish company must charge French VAT and pays into the French Tax office.
This is an important question as the VAT rate is not the same in all the countries of the UE.
In order to apply for this regime, you must register your company in it from the first of October of 2014.
E-learning.
This will be considered as an electronic service, as long as the services are provided by electronic methods and the presence of human presence is not needed or almost not need.
A class given by a teacher through Internet is not an electronic service and therefore, is not applicable this regime we are commenting.