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MEDIUM
FISCAL

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

V2179-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2179-25
Published
13 Nov 2025

Summary

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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