¿Hacia un Impuesto sobre Actos Jurídicos Digitales?

Abstract

La digitalización de la economía suele afrontarse por las Administraciones tributarias -desde las iniciativas promovidas por la OCDE - más bien como una oportunidad para eludir o evadir el pago de impuestos. Sin embargo, la tecnología de las comunicaciones constituye, también, la ocasión para, a partir de las oportunidades de tratamiento y acceso a la información que posibilita, reformular los sistemas impositivos domésticos -tanto en sus aspectos sustantivos como aplicativos- de forma más eficiente y equitativa. Este reto adquiere especial intensidad cuando desde el Derecho tributario se considera el tratamiento de la llamada economía colaborativa . En este trabajo se afronta un análisis de los desafíos que a este respecto suscita una plataforma digital de economía colaborativa, Wallapop, que pone en contacto a personas interesadas en comprar y/o vender bienes muebles de forma ágil, ocasional, informal y, preferentemente, en entornos de proximidad.

[eng] The digitization of the economy is usually faced by tax administrations - from the initiatives promoted by the OECD - and, therefore, in the tax literature generated by them, rather as an opportunity to tax avoidance or tax evasion. However, TIC is also the opportunity to reformulate domestic taxation sys-tems - both its structure and theirs procedures - in a more efficient and fair way, based on the opportunities for treatment and access to the information that is available. This challenge acquires special intensity when we observe the so-called collaborative economy, which uses digital connection systems as a vehicle for arranging transactions of goods and services between indi-viduals. In this work, a germinal reflection is pointed out, based on the analysis of the challenges that a specific manifestation of this sharing economy, Wallapop, a digital platform that uses the possibilities offered by digital technology to put in contact people interested in buying and/or sell goods and services in an flexible, casual, informal and, neighborhood’s environments. In a first approach, it is clear the decadent structure of the transfer taxes on movable properties sales between consumers; at the same time, the digital registration of this civil contracts offers an excellent opportunity for a simple digital duty which could perfectly fit into the framework of the inveterate stamp duties, today on legal documents.