Tributación en Servicios Digitales

 

AM@ >6.;?130/navmcn >6.;?130/navmcntus;6;>.g616.2;.g616.2;2

 

[BSRDBG8 Bg in prbsbgtb mcns`óg, NA_MCNQ  tuvm in mpmrtug`ana ab bgtrbv`stnr n Ludkbrtm Dbarngm Cmrgbhm, nkmjnam pbrungm bxpbrtm bg abrbclm  NA_MCNQRS  RS  tuvm tr`kutnr`m. Ln s`am prbs`abgtb abi @gst`tutm Vbrungm ab Abrbclm Qr`kutnr`m ‑@VAQ, nsä cmdm d`bdkrm ouganamr ab in O`scni @gtbrgnt`mgni Nssmc`nt`mg y A`rbctmr abi @gst`tutm Int`gmndbr`cngm ab Abrbclm Qr`kutnr`m. N trnvàs ab ins s`ju`bgtbs iägbns gms morbcb sus mp`g`mgbs smkrb in bxpngs`óg a`j`tni y ims rbtms pnrn su tr`kutnc`óg. Vninkrns cinvb8 bcmgmdän a`j`tni, bstnkibc`d`bgtm pbrdngbgtb, MCAB, `dpubstm n in rbgtn, `dpubstm jbgbrni n ins vbgtn, SRGNQ.

 NKSQ[NCQ8  NKSQ[NCQ8  NA_MCNQRS   NA_MCNQ RS  lna tlb mppmrtug`ty tm `gtbrv`bw Ludkbrtm Dbarngm Cmrgbhm, n Vbruv`ng inwybr bxpbrt `g tnx inw. Lb lns kbbg prbs`abgt mo tlb Vbruv`ng @gst`tutb mo Qnx Inw ‑ @VAQ, ns wbii ns n omuga`gj dbdkbr mo tlb O`scni @gtbrgnt`mgni Nssmc`nt`mg nga A`rbctmr mo tlb Int`g Ndbr`cng @gst`tutb mo Qnx Inw. Qlrmujlmut tlb i`gbs kbimw, lb mstbrs us l`s mp`g`mgs mg a`j`tni bxpngs`mg nga tlb clniibgjbs omr `ts tnxnt`mg. Ebywmras8 a`j`tni bcmgmdy, pbrdngbgt bstnki`sldbgt, MBCA, `gcmdb tnx, jbgbrni snibs tnx, Vbruv`ng Qnx Nad`g`strnt`mg.    n    d     `     I    b     a     a    n     a     `    s    r    b    v     `    g     R    n     i    b     a    m     l    c    b    r    b     A    b     a     a    n    t     i    u    c    n     O    n     i

   b     a    s    m    g    d    u     i    n    r    m    p    n     a    n    t     `     a    b    n    t    s     `    v    b     [

   6    1    |

   S    R    Q    N    C    M    _    A    N

>?

>.

½Cmgs`abrn ustba qub in bxpngs`óg bxpngs`ó g ab in bcmgmdän a`j`tni n trnvàs ab pintnomrdns cmdm im smg Spmt`oy, Gbt﬋`x, bgtrb mtrns,

Abkb rbcmranrsb qub cmgomrdb n gubstrn Iby abi @dpubstm n in [bgtn ‑bg nabingtb, ’I@[—‑ ins pbrsmgns amd`c`i`nans tr`kutng smkrb su rbg-

cuyn cnrnctbräst`cn cnrnctbräst`cn bs sbr ug sbrv`c`m a`j`tni prbstnam pmr suhbtms gm amd`c`i`nams ln jbgbrnam ug rbtm pnrn in binkmrnc`óg ab ug dnrcm tr`kutnr`m bg bi Vbrø=

tn duga`ni, d`bgtrns qub ins gm amd`c`i`nans sóim abkbg lncbrim pmr sus rbgtns ab oubgtb pbrungn. Qmdngam bg cubgtn qub bstb t`pm ab sbrv`c`ms bs prbstnam usunidbgtb usunidbgtb pmr bdprbsns abi bxtbr`mr, pnrbcb cinrm qub in prbmcupnc`óg abi ibj`sinamr abkb cbgtrnrsb bg bstnkibcbr cuîgam in rbgtn jbgbrnan pmr bstns mpbrnc`mgbs abkb cni`﬎cnr cmdm ab oubgtb gnc`mgni. Lncb pmcms nþms sb `gciuyó abgtrm ab biins ins prmauc`ans pmr ims sbrv`c`ms a`j`tnibs n trnvàs ab @gtbrgbt m cuniqu`br mtrn rba, cungam sb ut`i`cbg bcmgód`cndbgtb, usbg m cmgsudng bg bi pnäs. Bs abc`r, kîs`cndbgtb, cungam s`rvbg pnrn bi absnrrmiim ab ins nct`v`anabs bcmgód`cns ab ug cmgtr`kuybgtb amd`c`i`nam pbrcbptmr ab rbgtns ab tbrcbrn cntbjmrän. Bg cmgsbcubgc`n, in rbjin gm nicngzn n ims sbrv`c`ms qub kr`gang Gbt﬋`x, Rkbr, Spmt`oy, bgtrb mtrms, a`r`j`ams n pbrsmgns gnturnibs qub gm pbrc`kbg rbgtns prmvbg`bgtbs ab gbjmc`ms.   Vmr mtrm inam, sbjøg in I@[, bstîg jrnvnams ims sbrv`c`ms a`j`tnibs prbstnams pmr bdprbsns gm amd`c`i`nans cmg prbsc`gabgc`n ab amgab sb ut`i`cbg bcmgód`cndbgtb bcmgód`cndbgtb,, bg in dba`an ab qub tnibs bdprbsns cubgtbg cmg ug bstnkibc`d`bgtm pbrdngbgtb ‑bg nabingtb, ’BV—‑ bg bi pnäs5 pbrm cmdm bsn cmga`c`óg gm sb prbsbgtn bg in dnymrän ab biins, sb jbgbrng îrbns ab `gnobctnc`óg. Vmr im tngtm sbrän gbcbsnr`m ‑s`ju`bgam ‑s`ju`bgam n

S`g auan sb trntn ab ug rbtm, pbrm qub bstî rbobr`am gm sóim n in ibj`sinc`óg abi Vbrø, s`gm qub cmgst`tuyb cmgst`tuy b ugn prbmcupnc`óg pnrn duclms pnäsbs, cmdm im prubkng ims døit`pibs bvbgtms tàcg`cms rbni`znams bg a`st`gtns pnrtbs pnrn ngni`znr bi trntnd`bgtm `dpms`t`vm n in bcmgmdä b cmgmdän n a`j`tni, nsä cmdm ins rbcmdbganc`mgbs ni rbspbctm ab bgt`anabs cmdm in Mrjng`znc`óg pnrn in Cmmpbrnc`óg y bi Absnrrmiim Bcmgód`cm ‑ MCAB. Bs bv`abgtb qub smkrb bstn dntbr`n in tbcgmimjän ln nvngznam dîs rîp`andbgtb qub bi Abrbclm, pubs bg a`vbrsms iujnrbs ins rbjuinc`mgbs rbjuinc`mgbs ibjnibs bg bstb cndpm nøg gm lng nknrcnam bi ràj`dbg tr`kutnr`m qub rbsuitn npi`cnkib. ;.

½^uà cmgcbptms ‑cmdm pmr bhbdpim, amd`c`i`m ﬎scni, lnk`tuni`ana, bstnkibc`d`bgtm pbrdngbgtb, btc.‑ cmgtbdpinams bg in Iby ab @dpubstm n in [bgtn, Iby ab @dpubstm Jbgbrni n ins _bgtns y sus rbspbct`vms rbjindbgtms, cmgs`abrn ustba qub abkbräng dma`﬎cnrsb n ﬎g ab qub sbrv`c`ms ab strbnd`gj  ‑cmdm ims kr`ganams pmr Gbt﬋`x, Spmt`oy, btc.‑ pubang sbr jrnvnams cmg a`clms `dpubstms=

Ludkbrtm Dbarngm Cmrgbhm

 

in MCAB‑ `gciu`r bi cmgcbptm ab BV v`rtuni, knsnam bg in ’prbsbgc`n bcmgód`cn s`jg`﬎cnt`vn— pnrn qub qubabg suhbtns ni tr`kutm ins rbgtns jbgbrnans bg ims pnäsbs amgab sb bgcubgtrng ims usunr`ms.  

k`tm. Bg cnsm ab qub sb mptnrn pmr bstb dbcng`sdm, ½cuîibs crbb qub sbräng ins vbgtnhns m absvbgtnhns ab qub sbng ims kngcms ims bgcnrjnams ab bgtrbjnr bi a`gbrm ni ﬎scm pbrungm=

Bg cungtm ni @dpubstm Jbgbrni n ins _bgtns ‑ @J_, in iby cmgs`abrn cmdm suhbtms pns`vms n qu`bgbs ’ut`i`cbg bg bi pnäs sbrv`c`ms prbstnams pmr gm amd`c`i`nams— , ab dmam qub niiä sb cmdprbgcmdprbgab, bgtrb mtrms, n ims rbobr`ams usunr`ms qub, pmr supubstm, tbgarîg abrbclm n ut`i`znr su `dpmrtb cmdm cràa`tm ﬎scni s` ‑cmdm sbþnin in gmrdn‑ tnibs sbrv`c`ms sb abst`gng n mpbrnc`mgbs jrnvnans cmg bsb tr`kutm.

Absab iubjm, bg bi cnsm ab usunr`ms pbrsmgns gnturnibs qub pmr gm sbr cmdbrc`ngtbs cnrbcbg ab i`krms y rbj`strms cmgtnkibs, in ﬎scni`znc`óg `ga`v`auni a`rbctn bs cns` `dpms`kib. Vmr biim, sbrän absbnkib cmdprbgabr n ims kngcms bg bi dbcng`sdm ab rbcnuanc`óg, pnrn im cuni bs `ga`spbgsnkib sbþninr cmg bxnct`tua cuîibs smg ims supubstms oîct`cms qub abkbg mcurr`r pnrn qub surhn su mki`jnc`óg ab `gtbrvbg`r absab bi pugtm ab v`stn ﬎scni. Cmdm qu`brn qub bi usm ab ins tnr hbtns ab cràa`tm cràa`tm y ab aàk`tm sb ln jbgbrni`znam jbgbrni`znam bg tmams ims îdk`tms y sb bdpibng bg ins dîs a`vbrsns trngsncc`mgbs, bs oîc`i cmgciu`r qub gm bg tmams ims cnsms bstnrändms orbgtb n pnjms qub

3.

Qmdngam bg cmgs`abrnc`óg bi crbc`d`bgcrbc`d`bg tm bg in bcmgmdän a`j`tni y in bxpngs`óg ab pintnomrdns strbnd`gj, ½cmgs`abrn ustba qub bs gbcbsnr`m `dpibdbgtnr rbomrdns bg in I@[ y in Iby abi @J_, @J_, n ﬎g ab qub bi Bstnam pbrungm puban pbrc`k`r dîs `gjrbsms ﬎scnibs=

Abk`am n qub nctunidbgtb sb a`scutb smkrb in dngbrn dîs nabcunan ab jrnvnr in bcmgmdän a`j`tni, pubab nsbjurnrsb qub bg bi outurm `gdba`ntm ins gmrdns tr`kutnr`ns sbrîg nhustnans pnrn bstnkibcbr in uk`cnc`óg ab in oubgtb y ins c`rcugstngc`ns c`rcug stngc`ns qub abkbg anrsb pnrn cmg﬎jurnr cmg﬎jurnr bi lbclm `dpmg`kib, tngtm bg bi @[ cmdm pnrn bi @J_. In pnrt`cuinr`ana ab bstns mpbrnc`mgbs mki`jnrî n bspbc`﬎cnr n qu`àgbs abkb cmgs`abrnrsb cmgtr`kuybgtbs y n qu`àgbs ‑s` oubrn bi cnsm‑ abkb cni`﬎cnrsb cmdm rbspmgsnkibs m cmdm njbgtbs ab rbtbgc`óg. 1.

Bg bi ;6>0, ;6>0, in Supbr`gtbgabgc`n Supbr`gtbgab gc`n Gnc`mgni ab Naungns y Nad`g`strnc`óg Qr`kutnr`n ‑ SRGNQ prbsbgtó ugn prmpubstn ni D`g`stbr`m ab Bcmgmdän y O`gngzns ‑ DBO n ﬎g ab rbcnuanr bi @J_ pmr ims sbrv`c`ms kr`ganams n pintnomrdns a`j`tnibs ut`i`znams pmr pbrsmgns gnturnibs. Vmstbr`mrdbgtb, Vmstbr`mrdbg tb, bg sbt`bdkrb ab ;6;6, bi Cmgjrbsm prbsbgtó bi Vrmybctm ab Iby G¸ ?>-;6;6-C[, n trnvàs abi cuni sb kuscn cmgcrbtnr a`cln tr`kutnc`óg. Bg àstb, sb sbþnió cmdm dbcng`sdm rbcnuantmr`m n in rbtbgc`óg vän tnrhbtn ab cràa`tm m aà-

      N       Q       S       @       _       B       [       Q       G       B AB[BCLM Q[@KRQN[@M P NARNGB[M

cmgst`tuybg rbtr`kuc`óg pmr sbrv`c`ms a`j`tnibs. Bsm s`jg`﬎cn qub, bg nijugns mcns`mgbs, pnrn ims kngcms pmarän rbsuitnr cmdpibhm bstnkibcbr s` bg ims pnjms bobctunams pmr sus ci`bgtbs lny iujnr m gm n in npi`cnc`óg abi tr`kutm5 im qub, bvbgtunidbgtb, pmarän iibvnr n cmdbtbr brrmrbs b `gcurr`r bg `gorncc`mgbs sngc`mgnkibs ‑im qub bs gbcbsnr`m bv`tnr‑. Vmr im tngtm, ins gmrdns ibjnibs qub pua`brng bxpba`rsb smkrb bstb bxtrbdm tbgaräng qub sbr dbr`a`ngndbgtb cinrns y pugtuni`znr ins l`pótbs`s bg qub abkb mcurr`r tni `gtbrvbgc`óg, n ﬎g ab qub gm sb prbsbgtbg cmg﬋`ctms bgtrb bsns bgt`anabs y in Nad`g`strnc`óg. Nad`g`strnc`óg. 2.

Ab rbni`znrsb ugn rbomrdn bg in cuni sb mptb pmr bi dbcng`sdm ab rbtbgc`óg vän tnrhbtn ab cràa`tm m aàk`tm n ﬎g ab rbtbgbr bi @[ ab bdprbsns qub kr`gang sbrv`c`ms a`j`tnibs ‑cmdm bi ab strbnd`gj‑, ½crbb ustba qub in SRGNQ pmsbb su﬎c`bgtbs rbcursms cmdm pnrn rbni`znr ﬎scni`znc`mgbs rbspbctm ab in rbcnuanc`óg ab bstms `dpubstms n ﬎g ab supbrv`snr su cudpi`d`bgtm=    6    1    |

Bg cungtm n ims rbcursms pnrn in ﬎scni`znc`óg, SRGNQ pmarän cudpi`r sus inkmrbs s`g dnymr a`﬎cuitna trntîgamsb ab usunr`ms aba`cnams n nct`v`anabs dbrcngt`ibs5 pbrm bs bv`abgtb qub rbsuitnrän sudndbgtb a`oäc`i iibvnr n cnkm `gs-

   S    R    Q    N    C

Qr`kutnc`óg ab sbrv`c`ms a`j`tnibs

>:

   M    _    A    N

 

pbcc`mgbs rbspbctm abi ägtbjrm ab ins trngsncc`mgbs rbni`znans pmr `ga`v`aums gm cmdbrc`ngtbs y ab niiä in cmgvbg`bgc`n ab cmdprbgabr n ims kngcms bg bi prmcbsm.

MCAB, qub bstî trntngam ab qub ims pnäsbs qub in `gtbjrng iibjubg n ug ncubram pnrn `dpmgbr ug tr`kutm jimkni n ins duit`gnc`mgnibs duit`gnc`mgnibs abi îrbn, cuyn rbcnuanc`óg sb a`str`ku`rän bgtrb ims ﬎scms ab ims pnäsbs amgab mpbrng.

S`g bdknrjm, abkb rb`tbrnrsb qub pnrn biim sb

   n    d     `     I    b     a     a    n     a     `    s    r    b    v     `    g     R    n     i    b     a    m     l    c    b    r    b     A    b     a     a    n    t     i    u    c    n     O    n     i

 Qndk`àg àg pubabg hujnr ug rmi `dpmrtn `dpmrtngtb gtb ims rbqu`r`rän imjrnr in dnymr prbc`s`óg rbspbctm ab  Qndk` cuîgam, abgtrm ab cuîibs pnrîdbtrms y bg quà cmgvbg`ms `gtbrgnc`mgnibs pnrn bv`tnr in amkib t`pm cmgcrbtm ab mpbrnc`mgbs cmrrbspmgabrän n `dpms`c`óg qub, a`clm sbn ab pnsm, bi Vbrø abkbins bdprbsns ﬎gngc`brns nctunr bg in btnpn ab rän suscr`k`r cmg ug dnymr gødbrm ab pnäsbs y bg ims qub pmaräng cmgtbdpinrsb dba`ans qub bv`rbcnuanc`óg. tbg ins a`﬎cuitnabs n qub sb rb﬎brb in prbjugtn. ?. Qmdngam bg cmgs`abrnc`óg qub in MCAB   v`bgb kuscngam in dngbrn ab nkmranr ims Ab mtrm inam, cmg bi prmpós`tm ab cmdknt`r in absnoäms ﬎scnibs ab in bcmgmdän a`j`tni bius`óg, gubstrn ibj`sinc`óg ln vbg`am rbjuingab dngbrn qub sb bv`tb, bgtrb mtrms ns- am cnan vbz cmg dîs abtniib im rbint`vm ni vnimr pbctms, in amkib m guin `dpms`c`óg, ½cuî- ab dbrcnam ab ins trngsncc`mgbs bg jbgbrni y ibs sbräng sus rbcmdbganc`mgbs rbspbctm ab dngbrn dîs cmgcrbtn ni ràj`dbg ab prbc`ms ab trngsobrbgc`n qub, prbc`sndbgtb, sb npi`cn n ab bstb pugtm cmgtrmvbrt`am= ins mpbrnc`mgbs bgtrb pnrtbs v`gcuinans y n ins Cmdm yn sb bxprbsó, pmr nlmrn im bsbgc`ni bs prbc`snr cuîgam cmgst`tuyb rbgtn ab oubgtb imcni bi dmgtm pnjnam n ins bdprbsns abi bxtbr`mr prbstnamrns ab a`clms sbrv`c`ms. S`g bdknrjm, pnrn bv`tnr cnrjns ﬎scnibs `gnabcunans, im dîs cmgvbg`bgtb bs qub gubstrn ibj`sinc`óg sb nhustb n ins dba`ans qub sb namptbg n g`vbi `gtbrgnc`mgni s`ju`bgam ims i`gbnd`bgtms ab in

   b     a    s    m    g    d    u     i    n    r    m    p    n     a    n    t     `     a    b    n    t    s     `    v    b     [

   6    1    |

   S    R    Q    N    C    M    _    A    N

><

Ludkbrtm Dbarngm Cmrgbhm

rbni`znans absab, lnc`n m n trnvàs ab pnäsbs gm cmmpbrngtbs m ab knhn m guin `dpms`c`óg. Nabdîs abkb tbgbrsb prbsbgtb qub vnr`ms pnäsbs cubgtng cmg cmgvbg`ms pnrn bi `gtbrcndk`m ab `gomrdnc`óg ﬎gngc`brn, im qub bg duclms cnsms pbrd`t`rän abtbrd`gnr s` sb ln prmauc`am ‑m gm‑ ug bxcbsm m ug abobctm bg in npi`cnc`óg abi ràj`dbg tr`kutnr`m.