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A translator inquired whether her participation as a jury member for a literary prize, for which she receives 250 euros, is exempt from VAT. The DGT ruled that such work does not constitute a translation service involving a personal and distinct contribution, and therefore must be taxed at the standard rate.
Cuestión planteada Aplicación de la exención contemplada en el artículo 20.Uno.26º a efectos del Impuesto sobre el Valor Añadido.
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