ARTICLE 16: SERVICES CONSIDERED TO BE PROVIDED IN NATIONAL TERRITORY

For the purposes of this Law, it is understood that the service is provided in national territory when it is carried out, in whole or in part, by a resident in the country.

In the case of international transport, it is considered that the service is provided in national territory regardless of the residence of the carrier, when also the trip begins, even if it is a round trip.

In the case of international aerial transportation, it is considered that only 25% of the service is provided in the national territory. Aerial transportation to Mexican populations located in the 20-kilometer border fringe parallel to the international dividing lines of the north and south of the country will enjoy the same treatment.

In the case of the digital services referred to in article 18-B (LIVA: Art. 18B) of this Law, provided by residents abroad without an establishment in Mexico, it is considered that the service is provided in the national territory when the recipient of the service is in said territory and will be in accordance with the provisions of Chapter III BIS of this ordinance.

In the case of interest and other consideration paid by residents in Mexico to residents abroad who grant credit through cards, it is understood that the service is provided in national territory when the card is used therein.