La regulación fiscal del comercio electrónico en Colombia en el marco del control internacional de la economía digital
Fecha
2026
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Manizales
Referencia bibliográfica
Resumen
Trabajo de grado que aborda la Regulación Fiscal del Comercio Electrónico en Colombia, en el marco del control internacional de la economía digital, desde una perspectiva comparada entre Colombia, México y España. El objetivo general es analizar cuáles son los desafíos y limitaciones existentes en el país para una eficaz regulación del Comercio electrónico en armonía con los estándares internacionales fijados por la OCDE. El enfoque metodológico es cualitativo con un diseño de tipo descriptivo, analítico y comparativo, a través de la revisión documental, analizando los cambios técnicos y normativos internos y los convenios y tratados internacionales suscritos por el Estado Colombiano – en particular el Plan de Acción BEPS de la OCDE- para conjurar los desajustes generados por la transición de una economía basada en la transferencia de bienes y servicios en físico a un entorno digital. Los fundamentos teóricos parten de las Teorías de la Fiscalidad Internacional en relación con la soberanía fiscal permanente, la Neutralidad Fiscal que debe existir en la economía digital, y el estatus del Establecimiento Permanente. Se trata de medidas que se deben adoptar para ajustar los principios de la territorialidad de los impuestos y combatir la evasión y el fraude fiscal por parte de las empresas que operan con las nuevas modalidades del Comercio Electrónico en el marco de la Economía Digital que tiende a crecer globalmente de modo exponencial. Los resultados pueden dar cuenta de que Colombia se encuentra en una fase de transición crítica, y aunque en las últimas reformas legislativas ha venido adoptando algunas medidas para una eficaz regulación del Comercio Electrónico, como la figura de la Presencia Económica Significativa para las empresas que operan en el país de modo virtual, aún persisten vacíos normativos en tópicos fundamentales, como la territorialidad de los impuestos y fallas técnicas para una fiscalización efectiva del comercio electrónico transfronterizo, que se deben superar para alinearse con las tendencias internacionales orientadas a un control fiscal más eficiente del Comercio Electrónico.
This undergraduate thesis addresses the tax regulation of e-commerce in Colombia within the framework of international control of the digital economy, from a comparative perspective between Colombia, Mexico, and Spain. The overall objective is to analyze the challenges and limitations that exist in the country for the effective regulation of e-commerce in accordance with the international standards set by the OECD, in order to propose guidelines or strategic adjustments to tax regulations to optimize the taxation of the digital economy in Colombia. The methodological approach is qualitative, with a descriptive, analytical, and comparative design, through a review of documents, analyzing internal technical and regulatory changes and the international agreements and treaties signed by the Colombian State—particularly the OECD's BEPS Action Plan—to address the imbalances generated by the transition from an economy based on the transfer of physical goods and services to a digital environment. The theoretical foundations stem from International Taxation Theories related to permanent tax sovereignty, the necessary tax neutrality in the digital economy, and the status of Permanent Establishment. These are measures that must be adopted to adjust the principles of tax territoriality and combat tax evasion and fraud by companies operating with new e-commerce modalities within the framework of the digital economy, which is experiencing exponential global growth. The results indicate that Colombia is in a critical transition phase. Although recent legislative reforms have included some measures for the effective regulation of e-commerce, such as the concept of Significant Economic Presence for companies operating virtually in the country, regulatory gaps persist in fundamental areas, such as tax territoriality and technical shortcomings for the effective oversight of cross-border e-commerce. These gaps must be addressed to align with international trends toward more efficient tax control of e-commerce.
This undergraduate thesis addresses the tax regulation of e-commerce in Colombia within the framework of international control of the digital economy, from a comparative perspective between Colombia, Mexico, and Spain. The overall objective is to analyze the challenges and limitations that exist in the country for the effective regulation of e-commerce in accordance with the international standards set by the OECD, in order to propose guidelines or strategic adjustments to tax regulations to optimize the taxation of the digital economy in Colombia. The methodological approach is qualitative, with a descriptive, analytical, and comparative design, through a review of documents, analyzing internal technical and regulatory changes and the international agreements and treaties signed by the Colombian State—particularly the OECD's BEPS Action Plan—to address the imbalances generated by the transition from an economy based on the transfer of physical goods and services to a digital environment. The theoretical foundations stem from International Taxation Theories related to permanent tax sovereignty, the necessary tax neutrality in the digital economy, and the status of Permanent Establishment. These are measures that must be adopted to adjust the principles of tax territoriality and combat tax evasion and fraud by companies operating with new e-commerce modalities within the framework of the digital economy, which is experiencing exponential global growth. The results indicate that Colombia is in a critical transition phase. Although recent legislative reforms have included some measures for the effective regulation of e-commerce, such as the concept of Significant Economic Presence for companies operating virtually in the country, regulatory gaps persist in fundamental areas, such as tax territoriality and technical shortcomings for the effective oversight of cross-border e-commerce. These gaps must be addressed to align with international trends toward more efficient tax control of e-commerce.
Descripción
Palabras clave
Tributación, Regulación fiscal, Comercio electrónico, Economía digital
