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V0068-17 17 January 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

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.

The question raised

Cuestión planteada Se cuestiona por el lugar de realización de sus operaciones.

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