Territorialidad del Impuesto de Industria y Comercio en las plataformas digitales de comercio electrónico en Bogotá

Abstract

The application of the Industry and Commerce Tax (ICA) in the context of digital e-commerce platforms presents challenges due to the dematerialization of economic activities and the participation of multiple actors across jurisdictions, generating uncertainty in determining the taxable base in Bogotá. Objective: To propose criteria that enable the local tax authority to determine the ICA taxable base for digital platforms. Method: A legal-analytical approach was applied through the review of the regulatory framework, case law, and administrative doctrine, complemented by an analysis of the economic and legal characteristics of digital platforms. Results: The study identified normative gaps in the application of the territoriality principle, as well as potential mechanisms of tax avoidance and evasion related to digital intermediation, income fragmentation, and the lack of physical presence. A typology of platforms was also established to differentiate tax challenges according to business models. Discussion: Findings show that traditional ICA criteria are insufficient to address digital economy dynamics, making it necessary to adopt integrated legal, economic, and operational criteria to improve efficiency, equity, and tax enforcement at the territorial level. Keywords: Industry and commerce tax, territoriality, digital platforms, e-commerce.