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La Integración Entre Normativas Internacional Y Nacional En La Calificación Jurídico-Tributaria De Los Datos Digitales

Author

Listed:
  • Pérez Merino, Christian

    (Universidad a Distancia de Madrid)

Abstract

El presente trabajo tiene por objeto analizar la calificación jurídico-tributaria, a los efectos de delimitar la soberanía tributaria, respecto de las rentas derivadas de la transmisión de los datos recogidos de usuarios; la transferencia de aquellos datos desde la entidad que los almacene (y, en su caso, procese); la cesión de los datos por aquella entidad que haya realizado una labor de data mining sobre ellos; así como, por la prestación del servicio digital final. Además, en el trabajo también se destacan algunos puntos controvertidos al respecto que sería aconsejable que fuesen abordados por el legislador.

Suggested Citation

  • Pérez Merino, Christian, 2026. "La Integración Entre Normativas Internacional Y Nacional En La Calificación Jurídico-Tributaria De Los Datos Digitales," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 199(2), pages 181-202, June.
    • Handle: RePEc:hpe:crotri:y:2026:v:199:i:2:p:181-202
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2516/3193
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    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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