Economía de plataforma, Impuesto sobre el Valor Añadido y establecimiento permanente en la economía digital (1)

Abstract

The platform economy, a phenomenon that cannot be univocally identified with the so-called collaborative economy, has led to the emergence of new business models based on the intermediation of services provided by individuals such as known as crowdworking or work-on-demand. Taking as reference the well-known case of Uber, this article analyzes, firstly, the qualification and legal status of the mediating activity of such platforms in the scope of VAT according to their scope and the nature of the relationship they maintain with the users providing the underlying services. The previous analysis reveals, secondly, the singularities that this type of platforms present from the point of view of taxation in the source of the income obtained by their intermediation activity. This issue is addressed by reference to the recent regulatory initiatives of the European Commission on the taxation of the digital economy.