Value Added Taxbenefits for hotel services in Mexico and other countries.

Abstract

Tourism is one of the most important economic activities for the development of any country, which is why different benefits are granted to this sector. The objective of this research is to know the VAT benefits for hotel services that exist in Mexico and other countries. It is a qualitative investigation, with a non-experimental, cross-sectional and exploratory design. There are a series of benefits in the different countries that seek to promote and stimulate international tourism; these are granted through tax incentives, such as exemption from paying taxes for the tourist for the services received, to the refund of the same at the time of leaving the visited country. Taking into account how important this activity is due to the economic development it generates, the jobs it creates and the inflow of foreign currency, it is vital to grant it benefits.