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V2559-18 ·19 September 2018 ·consulta-vinculante Medium impact
Tax

Sign language translation services for radio and television subject to 21% VAT

A social foundation enquired whether its sign language translation services for media outlets were exempt from VAT as social assistance. The DGT has ruled that these do not qualify as social assistance services and must be subject to the standard rate.

In 6 key points

How it affects those involved

Media organisations and translation providers must apply the standard VAT rate of 21% to sign language services for broadcasting, as they do not meet the criteria for social assistance exemptions.

Lifecycle

2018-09-19PublishedPublished 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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