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V2179-25 13 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

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.

The question raised

Whether the services provided by the collaborators are subject to Value Added Tax and, in the event of non-applicability, the mentions that the invoice must include to reflect this aspect, as well as the requirement for any other documentation or registration obligation to prove this point.

The DGT's ruling

The provision of services is understood to be carried out within the territory to which the tax applies when the recipient is an entrepreneur or professional with the registered office of their economic activity in said territory. As the applicant is the recipient and has its registered office in Spain, the services of its collaborators are subject to VAT. Therefore, the collaborators must charge the tax on their invoices to the entity.

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