Procedimiento tributario de renta para los generados y creadores de contenido digital

Abstract

Abstract Currently, the DIAN National Tax and Customs Directorate has managed to control the collection and correct taxation of natural persons who are dedicated to creating digital content. But it is possible to show that there are still inconsistencies and non-presentation of these. The objective of this work is to present the tax procedure for content creators. To this end, the research question is the following: how does DIAN control the correct taxation of natural and legal persons who create and develop content on digital platforms? The research question is answered through a casuistry in which a case of one of the most recognized influencers in the country is disclosed in which the DIAN was able to corroborate that there were inconsistencies and non-real data on his income and assets, which leads to an erroneously filed income tax return. The answers received let us know that there are natural persons dedicated to this type of work but they are not contributing to the country in the correct taxation, which is a task that corresponds to each one of us Colombians. Taking this into account, it is recommended that the DIAN continue to carry out control and inspection plans against this type of work, which is becoming an important source of income in the country.