Análisis del tratamiento tributario de los ingresos de creadores de contenido digital en Colombia: desafíos normativos, clasificación fiscal y riesgos de elusión
No hay miniatura disponible
Fecha
2026
Autores
Polo Catalan, Jorge
Ospino Castro, Josue
Hurtado Miranda, Juan
Título de la revista
ISSN de la revista
Título del volumen
Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El crecimiento de la economía digital ha transformado las formas tradicionales de generación de ingresos, impulsando nuevas dinámicas de monetización a través de plataformas digitales y consolidando a los creadores de contenido como actores económicos relevantes dentro de los mercados digitales. En este contexto, la presente investigación tuvo como objetivo analizar el tratamiento tributario de los ingresos obtenidos por los creadores de contenido digital en Colombia, considerando aspectos relacionados con la clasificación fiscal de dichos ingresos, la territorialidad del impuesto y los riesgos de elusión tributaria derivados de los vacíos normativos existentes.
La investigación se desarrolló bajo un enfoque cualitativo de tipo documental, sustentado en el análisis del Estatuto Tributario colombiano, doctrina administrativa emitida por la DIAN y literatura académica especializada en tributación de la economía digital. Este enfoque permitió examinar de manera crítica la capacidad del sistema tributario colombiano para responder a las nuevas dinámicas económicas generadas por las plataformas digitales y los modelos de negocio basados en contenido digital.
Los resultados evidencian que actualmente no existe en Colombia una regulación tributaria específica para los creadores de contenido digital, lo que genera ambigüedades en la clasificación de los ingresos percibidos por actividades desarrolladas en plataformas digitales. Asimismo, se identificaron dificultades relacionadas con la aplicación de la territorialidad del impuesto, especialmente en el caso del impuesto sobre las ventas (IVA), debido a la naturaleza transfronteriza de muchas operaciones digitales y a la participación de plataformas internacionales en la intermediación de pagos y servicios.
The growth of the digital economy has transformed traditional income generation methods, driving new monetization dynamics through digital platforms and solidifying content creators as key economic players in digital markets. In this context, this research aimed to analyze the tax treatment of income earned by digital content creators in Colombia, considering aspects related to the tax classification of said income, the territoriality of the tax, and the risks of tax avoidance arising from existing regulatory gaps. The research was conducted using a qualitative, documentary approach, based on an analysis of the Colombian Tax Code, administrative rulings issued by the DIAN (National Tax and Customs Directorate), and specialized academic literature on the taxation of the digital economy. This approach allowed for a critical examination of the Colombian tax system's capacity to respond to the new economic dynamics generated by digital platforms and business models based on digital content. The results show that Colombia currently lacks specific tax regulations for digital content creators, leading to ambiguities in the classification of income earned from activities carried out on digital platforms. Furthermore, difficulties were identified regarding the application of territoriality to the tax, particularly in the case of value-added tax (VAT), due to the cross-border nature of many digital transactions and the involvement of international platforms in payment and service intermediation.
The growth of the digital economy has transformed traditional income generation methods, driving new monetization dynamics through digital platforms and solidifying content creators as key economic players in digital markets. In this context, this research aimed to analyze the tax treatment of income earned by digital content creators in Colombia, considering aspects related to the tax classification of said income, the territoriality of the tax, and the risks of tax avoidance arising from existing regulatory gaps. The research was conducted using a qualitative, documentary approach, based on an analysis of the Colombian Tax Code, administrative rulings issued by the DIAN (National Tax and Customs Directorate), and specialized academic literature on the taxation of the digital economy. This approach allowed for a critical examination of the Colombian tax system's capacity to respond to the new economic dynamics generated by digital platforms and business models based on digital content. The results show that Colombia currently lacks specific tax regulations for digital content creators, leading to ambiguities in the classification of income earned from activities carried out on digital platforms. Furthermore, difficulties were identified regarding the application of territoriality to the tax, particularly in the case of value-added tax (VAT), due to the cross-border nature of many digital transactions and the involvement of international platforms in payment and service intermediation.
Descripción
Palabras clave
Economía digital, Tributación, Creadores de contenido digital, IVA, Elusión tributaria
