Keywords
K2N, Palabras clave: Economía digital, OCDE, plan BEPS, IDSD, Establecimiento Permanente, Presencia Significativa., Key words: Digital Economy, OECD, BEPS, DST, Permanent Establishment, Significant Economic Presence.
Análisis del nuevo Impuesto sobre Determinados Servicios Digitales (IDSD) en España
Abstract
La irrupción de la economía digital y el desarrollo de las Tecnologías de la Información han dado lugar a un nuevo paradigma económico en el que los actuales modelos de negocio desligados de la presencia física entran en conflicto con las normas tributarias tradicionales. Esta situación ha llevado a diversas instituciones, entre las que se encuentran la OCDE y la Unión Europea, a iniciar un marco de discusión con el objetivo de dar una respuesta unificada a estos desafíos. En esta línea, la falta de consenso y la imposibilidad de encontrar una solución multilateral con rapidez ha llevado a diversos países a introducir medidas unilaterales. El objetivo último de este trabajo será estudiar exhaustivamente la medida introducida por España, el Impuesto sobre Determinados Servicios Digitales, para poder juzgar así su adecuación, su efectividad y el grado de cumplimiento de los objetivos que persigue. Con todo ello, se espera presentar un análisis completo de la actualidad internacional en lo que respecta a la tributación de la economía digital.
The emergence of the digital economy and the development of Information and Communication Technologies have led to a new economic paradigm in which current business models detached from physical presence clash with traditional tax rules. This situation has led multiple institutions, including the OECD and the European Union, to open up a framework for discussion, aiming to provide a unified response to these challenges. The lack of consensus and the inability to find a multilateral solution quickly resulted in some countries introducing unilateral measures. The ultimate objective of this paper will be to thoroughly analyze the Spanish Digital Service Tax in order to be able to judge its adequacy, its effectiveness and the degree of fulfilment of the objectives it pursues. In doing so, it is expected to present a comprehensive analysis of the current international reality regarding the taxation of the digital economy.
The emergence of the digital economy and the development of Information and Communication Technologies have led to a new economic paradigm in which current business models detached from physical presence clash with traditional tax rules. This situation has led multiple institutions, including the OECD and the European Union, to open up a framework for discussion, aiming to provide a unified response to these challenges. The lack of consensus and the inability to find a multilateral solution quickly resulted in some countries introducing unilateral measures. The ultimate objective of this paper will be to thoroughly analyze the Spanish Digital Service Tax in order to be able to judge its adequacy, its effectiveness and the degree of fulfilment of the objectives it pursues. In doing so, it is expected to present a comprehensive analysis of the current international reality regarding the taxation of the digital economy.
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Materias, derechos, colecciones e identificadores
URI / Handle
http://hdl.handle.net/11531/47146Rights
Attribution-NonCommercial-NoDerivs 3.0 United States