ARTICLE 17: THE MOMENT IN WHICH THE VALUE-ADDED TAX (VAT) IS PAID IN THE BENEFIT OF SERVICES

In the benefit of services, the tax will be obliged to pay at the moment in which the consideration is effectively charged and on the amount of each one, except in the case of the interests referred to in article 18-A of this Law (LIVA: Art. 18A), in which case the tax must be paid as they accrue.

In the case of the benefit of services free of charge, the tax must be paid, this will be caused at the time the service is provided.