Impuesto de industria y comercio, avisos y tableros - ICA en los servicios de intermediación a través de plataformas digitales

Abstract

Los impuestos como el de Industria y Comercio, Avisos y Tableros, tienen que esta definidos dentro de un territorio para poder ser cobrados, sin embargo no siempre es tan clara la territorialidad del servicio que se esta prestando a través de plataformas digitales, al no contar con un territorio definido es difícil su ubicuidad. La economía colaborativa permea y ha tenido un gran auge que es importante gravar este tipo de actividades que se realizan a través de las plataformas, sin embargo si la ley es posible que para suplir este vació pueden hacerlo las entidades territoriales a través de su autonomía que les otorga la Constitución Política.

Taxes such as Industry and Commerce, Notices and Boards, have to be defined within a territory in order to be charged, however the territoriality of the service that is being provided through digital platforms is not always so clear, since it does not count with a defined territory where the intermediation service is offered, contracted and provided. The collaborative economy permeates and has had a great boom, so it is important to tax this type of activities that are carried out through the platforms. However, if the law establishes it, it is possible to fill this gap so that the territorial entities, through their autonomy granted by the Political Constitution, impose it, or in another way that the same entities accept the law and regulate this tax in their territories, which not all have done.