Presencia Económica Significativa en Colombia por la prestación de servicios digitales desde el exterior

Abstract

With constant technological advancement, the global economy has been transformed into a digital economy, where the main piece is digital services that are acquired through platforms or websites with an Internet connection, such as online advertising (advertisements). on social networks), digital content such as Netflix, YouTube, Spotify among others. Due to the above, the different countries observed that the multinationals that provide this type of services were paying taxes in countries different from where their clients and/or users are actually located, which is why the OECD decided to regulate these services by creating basic concepts to describe them and be able to identify them based on the BEPS. Faced with this, Colombia is not far behind and following the rules proposed by the OECD, it implements Decree 2039 of 2023 regulating digital services with significant economic presence (PES) in Colombia. This Decree, like any new norm, generates different interpretations and difficulties when practicing the respective withholding at source as income, which results in an incorrect classification of digital services provided from abroad, exposing taxpayers to sanctions or Lack of knowledge of the deductibility of costs and expenses for your Income Tax return. This document aims to be a reference for consultation regarding a new concept that is implemented in Colombia, providing material that helps the reader to base the appropriate tax treatment when acquiring digital services with significant economic presence (PES) in Colombia.