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V0068-17 ·17 January 2017 ·consulta-vinculante Medium impact
Tax

Translation services provided by individuals may be subject to but exempt from VAT

A translator has enquired about the place of supply of her services and their tax treatment. The DGT has determined that, if the services are subject to tax, they are exempt provided they are rendered by an individual and constitute a personal contribution to the work.

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2017-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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