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V1919-21 ·18 June 2021 ·consulta-vinculante Medium impact
Tax

Translation services may be exempt from VAT if they constitute a personal contribution distinct from the original work

A translator inquires whether their services provided to a company in the United Kingdom are subject to VAT and which rate would apply. The DGT indicates that, although the location would generally not be in Spain, the rule of effective use could apply and, in any case, the exemption will depend on whether the translation constitutes a personal contribution.

In 6 key points

Lifecycle

2021-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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