ARTICLE 58: SERVICES PROVIDED BY RESIDENTS IN THE COUNTRY THAT ARE CONSIDERED TO BE USED ABROAD

For the purposes of article 29, section IV of the Law (LIVA: Art. 29), the exploitation abroad of services provided by people residing in the country, includes both those provided in national territory and those provided abroad.

Likewise, it is understood, among other cases, that the services referred to in the aforementioned section are used abroad when they are hired and paid by a resident abroad without an establishment in the country, provided that they are paid by means of a registered check or transfer of funds to the accounts of the service provider in credit institutions or brokerage firms and the payment comes from accounts of financial institutions located abroad.