La economía digital y la tributación de los influencers en Colombia

Abstract

This article analyzes the Colombian tax system in light of the challenges posed by the digital economy, particularly regarding the taxation of influencers as new income-generating subjects. Based on the question of whether the tax framework provides a clear and efficient regime or, on the contrary, presents legal gaps that hinder its application, the study is developed through a review of the current regulatory framework concerning income tax, value-added tax (VAT), and formal tax obligations. Likewise, the article examines the particularities of income derived from digital activities, such as platform monetization, digital assets, and other forms of content creation. The study identifies interpretative and operational difficulties in the application of existing regulations, as well as possible regulatory gaps likely to encourage risks of tax evasion and tax avoidance. In this context, the research evaluates whether the current regulations comply with the principles of equity, efficiency, and tax simplicity.