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V4124-15 ·21 December 2015 ·consulta-vinculante Medium impact
Tax

VAT should not be charged on translation services provided to non-established businesses, unless the effective use rule applies

A Spanish company has enquired whether VAT should be applied to translation services provided to companies in Japan and Russia. The DGT has ruled that, as a general rule, these services are not subject to VAT if the recipient is a business not established within the territory of application.

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2015-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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