Subjects
56 Ciencias Jurídicas y Derecho
5605 Legislación y leyes nacionales
560506 Derecho fiscal
Tratamiento Fiscal de la Economía Colaborativa
Abstract
La economía colaborativa es un fenómeno cuyo crecimiento en los últimos años ha sido incontestable. Esta nueva realidad económica ha basado su éxito principalmente en el importante desarrollo experimentado por las Tecnologías de la Información y la Comunicación (también conocidas como TIC). Así mismo, han jugado también un papel primordial otros aspectos como el cambio en los patrones de consumo, o el nacimiento de nuevos modelos de negocio que, gracias a las TIC, han sido capaces de proporcionar el medio para que los consumidores puedan poner en practica nuevos modelos tanto de producción como de consumo.
Para este análisis, se realiza un estudio previo del régimen económico, comercial, y jurídico de las principales plataformas, ya que sólo con el entendimiento preciso de los derechos y obligaciones de cada una de las partes intervinientes en las transacciones, así como de los flujos que se generan, se puede llegar a una adecuada calificación tributaria de las rentas obtenidas a partir de estas operaciones.
Igualmente, se incluye una visión del tratamiento tributario que reciben estas actividades en algunos de los países de nuestro entorno, ya que no puede eludirse el carácter transfronterizo de estos fenómenos económicos.
The collaborative economy is a phenomenon that has experienced an undeniable growth in the recent years. This new economic reality has based its success mainly on the important developments experienced by Information and Communication Technologies (also known as ICT). Other aspects have also played a key role, such as the change in consumption patterns and the birth of new business models that, due to ICT, have provided the means for consumers to put into practice new production and consumption models. For this analysis, I considered it necessary to carry out a preliminary study of the economic, commercial and legal regimes of the main platforms, given that only with the precise understanding of the rights and obligations of each of the parties involved in the transactions, and of the flows that are generated, is it possible to reach an adequate tax qualification of the income obtained from these operations. Likewise, I considered it appropriate to include a vision of the tax treatment that these activities receive in some of the countries in our area, since the cross-border nature of these economic phenomena cannot be avoided.
The collaborative economy is a phenomenon that has experienced an undeniable growth in the recent years. This new economic reality has based its success mainly on the important developments experienced by Information and Communication Technologies (also known as ICT). Other aspects have also played a key role, such as the change in consumption patterns and the birth of new business models that, due to ICT, have provided the means for consumers to put into practice new production and consumption models. For this analysis, I considered it necessary to carry out a preliminary study of the economic, commercial and legal regimes of the main platforms, given that only with the precise understanding of the rights and obligations of each of the parties involved in the transactions, and of the flows that are generated, is it possible to reach an adequate tax qualification of the income obtained from these operations. Likewise, I considered it appropriate to include a vision of the tax treatment that these activities receive in some of the countries in our area, since the cross-border nature of these economic phenomena cannot be avoided.
Información detallada
Materias, derechos, colecciones e identificadores
Keywords
Derecho Fiscal, economía colaborativa, plataformas, rentas, modelos de negocio, modelos de producción, consumidores, derechos, obligaciones, economía, comercio., Tax Law, collaborative economy, platforms, rents, business models, production models, consumers, rights, obligations, economy, trade.