VAT

I provide my professional translation services as a self-employed freelancer in Spain, and therefore I must comply with Spanish and EU legislation on Value Added Tax (VAT).

Clients with tax residence in Spain

• 21% VAT applies.

Clients with tax residence in other EU countries

• No VAT if you provide a valid EU VAT (VIES) number.

• 21% VAT if you do not provide such a number.

Clients with tax residence outside the EU

• No VAT.

Exception
Translations of literary works are VAT-exempt, as are translations of artistic or scientific works where the translator’s contribution is considered a personal, original creation distinct from the pre-existing work. For example, the translation of a novel would be exempt from VAT, whereas the translation of an industrial machine manual would carry VAT.

Spanish withholding tax (IRPF)

Spanish companies and freelancers must withhold 21% IRPF on my invoices when applicable (Spain only). 

© 2025 Alejandro Moreno Ramos, www.ingenierotraductor.com