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A self-employed translator inquires about VAT applicability and declaration of services provided to a Russian company. The DGT states that, generally, the service is not subject to VAT, but an exception applies if the service is effectively used in Spain.
Cuestión planteada A) Sujeción al Impuesto sobre el Valor Añadido y forma en que dichas operaciones deben ser declaradas en los modelos 303 y 390 del impuesto.
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