These services are subject to tax on Production, Services and Imports (IPSI). The general rate of the IPSI is 4%.
The Finance Commission of the Autonomous City has favorably ruled the modification of rates whose entry into force is scheduled for January 1 in the following terms:
Super reduced rate of 0.5% for advertising services, customer services (call center) and electronically provided services.
Super reduced type of 0.5% for service provision whose addressees are online gambling operators, including general advisory services (financial, tax, legal, etc.), fraud prevention, data processing and information provision services in relation to online gambling operations.