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V2064-23 13 July 2023 · SG de Tributos Criterion in force
OTRO · carga de la prueba

Documents in a foreign language must be accompanied by a translation to be submitted as evidence

A query is made regarding the necessity of translating documents drafted in non-official languages for use in tax proceedings. The DGT clarifies that they must be accompanied by a translation, which may be a private translation unless challenged by the Administration.

The question raised

Question raised

The DGT's ruling

Documents submitted as evidence in the proceedings must be translated. The submission of a private translation is permitted, but if the Tax Administration declares that it does not consider it faithful and accurate, stating the reasons, an official translation must be provided. Official translations are those certified by the Language Interpretation Office of the Ministry of Foreign Affairs or those performed by sworn translators and interpreters.

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