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V2179-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Training services for Mexican employees subject to VAT if recipient is based in Spain

A training provider asks whether services delivered by its employees to Mexico are subject to VAT. The DGT responds that since the recipient is based in Spain, the service is considered delivered in Spanish territory and is therefore subject to VAT.

In 5 key points

Lifecycle

2025-11-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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