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A professional provided translation services to a Polish company and consulted on its tax obligations. The DGT determines that the transaction is not subject to VAT and that no IRPF retention obligation arises from the Polish company.
Cuestión planteada 1ª Tributación en el IVA.
La prestación de servicios de traducción a un empresario o profesional sin sede ni establecimiento permanente en España no está sujeta al IVA. Asimismo, no procede la retención de IRPF porque la empresa polaca no es obligada a retener al no operar en España mediante establecimiento permanente ni satisfacer rendimientos que constituyan gasto deducible para rentas de no residentes.
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