The European Commission proposes new measures to ensure that all companies pay equitably in the EU
Fiscalidad digital UE
Last March, the European Commission proposed new rules to ensure that digital business activities are taxed equally in the EU. According to the European Commission, these measures will ensure that the EU is a world leader in the design of fiscal regulations part of a modern digital economy.
The objective of these measures is to ensure that digital companies also contribute their taxes to the extent that corresponds to them because currently, digital companies have a much lower tax rate than companies in more traditional sectors.
The two main proposals are:
A common reform of the EU rules on corporate tax for digital activities. By digital activities are those that: - They exceed the threshold of 7 million euros of annual revenue in a Member State; - They have more than 100 000 users in a Member State during a fiscal year; - In a fiscal year, more than 3,000 contracts for digital services are generated between society and users.
A provisional tax on certain income from digital activities. The tax will be applied to those activities that are more difficult to tax with current tax regulations, such as income generated by:
-The sale of online advertising space. -From the activities of digital intermediaries that allow users to interact with other users and that can facilitate the sale of goods and services between them.
- From the sale of data obtained from information provided by the user.
The proposal is expected to be presented to the European Council and subsequently to the European Parliament. The EU is a leader in this type of actions and events on new forms of taxation.