Diseño de un mecanismo adecuado para gravar los ingresos generados por las plataformas digitales que prestan servicios de esparcimiento en el municipio de Ibagué

Abstract

Abstract Problem: The growth of digital entertainment platforms such as Netflix, Amazon Prime Video, and Disney+ has generated significant subscription-based revenues in the municipality of Ibagué, without an effective mechanism for collecting the Industry and Commerce Tax (ICA), despite the incorporation of the territoriality rule established in Law 1819 of 2016 into the Municipal Tax Statute (Agreement 015 of 2021). Objective: To design an appropriate regulatory and operational mechanism to tax the income generated by digital platforms in Ibagué, in order to prevent tax evasion and avoidance, strengthen tax equity, and optimize municipal revenue collection. Methodology: A mixed-method, descriptive, and deductive research approach was applied, including a normative analysis of the ICA regime in Ibagué and a comparative review of the tax statutes of Medellín, Bogotá, and Cali, as well as quantitative estimations of potential revenue increases based on official data and digital consumption studies. Results: The study found that Ibagué has sufficient legal grounds to tax such income but lacks a specific implementation and enforcement procedure; a positive financial impact on municipal revenues was also estimated. Discussion: A withholding tax system (reteICA) through financial institutions and electronic payment methods is proposed, articulated with technological tools and data cross-checking mechanisms, as a legally viable strategy to ensure the effective collection of tax from digital entertainment platforms. Keywords: Industry and Commerce Tax, digital economy, digital platforms, territoriality, revenue collection, Ibague