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V2591-15 8 September 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · inversión del sujeto pasivo

Translation services by individuals exempt from VAT and subject to IRNR retention

A translation company asks about the passive investor's investment with professionals without ROI, their declaration in form 349, and IRNR and IRPF obligations. The DGT clarifies that translation services by individuals are VAT-exempt and sets retention rules for non-residents.

The question raised

VAT question raised: Possibility of applying the reverse charge mechanism to invoices from professionals without a VIES (VAT Identification Number) and their correct reporting in quarterly VAT returns. How such professionals should be included in Form 349, given they do not possess an intra-Community operator identification number.

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