Regulación en Impuesto al Valor Agregado (IVA) para los influencer o creadores de contenido en Colombia y México

Abstract

The main objective of this document is to analyze the regulations and tax treatment that people calling themselves Influencers or content creators must follow with respect to value added tax (IVA) at a national level and to make a comparison with respect to the tax treatment that they apply. tax received in Mexico; The above taking into account that it is a figure that arises with the rise of new technologies, which is why various reliable sources such as research articles, theses, and indexed journals will be investigated, and a non-experimental descriptive study will be carried out with technical. documentary research, using the aforementioned systematic literature review method; Since it is important as certified Public Accountants to stay updated with everything related to digital platforms and the digital economy, which help create new business opportunities. Finally, an overview of the regulations and tax responsibilities regarding (IVA) that influencers have in Colombia and Mexico will be given, a tool with which the reader can reach their own conclusions about which policies are most beneficial for these taxpayers.