La tributación de los modelos de negocio basados en la generación de contenido y streamingsoluciones analógicas a paradigmas digitales

Resumo

Economlc modernity, represented by new digital business models that do not need a physfcal presence to establish themselves as leaders ln multlmillion dallar markets, has not been matched by legal-true modemlty. Our tax regulatlons are no exceptlon and have lagged far behlnd in subjectlng them to taxatlon. Thls Is the case of the one based on the generatlon of onllne content, in whlch two clearly dffferentlated actors lntervene: on the one hand, the natural person who generates the content; and on the other, the lntermediary platform that provides the servlce, generally far sorne digital glant. In the case of YouTube, it's Google, and in the case of Twltch, lt's Amazon. Solutlons have been proposed to address the problem, but frankly lnefftcfent and certalnly lnsufftclent to address the reallty and essence of that economlc modemlty. For thls reason, thls work will analyze ln depth the current true reglme of content generators and lntermedlary platforms, In arder to propase solutlons that elther lnvolve artlculatlng new (speclal) true reglmes, ora reconflguration of other recently created ones., but frankly not very useful, such as the Spanlsh Digital Servfces Tax.