El impacto de las políticas fiscales en las empresas de economía digital con presencia económica significativa y los retos de la doble tributación en 2025

Abstract

The general objective of this technical report is to evaluate the tax barriers that challenge digital economy companies not domiciled in Colombia, due to the implementation of the Significant Economic Presence (PES), to ensure that these companies are taxed in accordance with national and international regulations. Such barriers will be evaluated by describing the impact of double taxation and the differences between tax incentives for these companies. Considering, the taxation to which they are forced to determine that their income is taxed both in the country of origin and in Colombia, thus generating an increase in their costs and affecting their competitiveness. Therefore, an analysis was carried out to determine the most appropriate income regime for non-domiciled companies with PES, comparing the advantages and disadvantages of the ordinary regime and the PES income. This evaluation allows a clear understanding of the tax implications associated with each model when opting for one of these two regimes. Finally, it is evaluated how the Colombian tax system is aligned with the OECD principles, ensuring that multinationals contribute to the markets where they generate income. To achieve these objectives, the Delphi method was used, through a structured consultation with a group of tax experts. This method allowed the identification of criteria on the PES in Colombia and its applicability.