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V1615-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IVA · exención de servicios profesionales

Translation services may be VAT-exempt if they involve a personal contribution distinct from the existing work

A translator inquires about VAT and IRPF taxation of her translation and proofreading services for a video game. The DGT states that VAT exemption applies only if there is a personal contribution distinct from the pre-existing work and that income is considered income from economic activities for IRPF purposes.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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