Dr. Zuley Fern.ndez, an expert in tax law, offers us a clear and current vision of the tax challenges posed by new digital business models. In this knowledge capsule, derived from its inaugural conference in the Un cafè de Dret program, it analyzes the legal framework that affects content creators such as Youtubers and Streamers, considered self-employed workers.
Dr. Fern'ndez reflects on the difficulties when applying the criteria of tax residence in these cases and proposes the implementation of a special tax regime for professionals who develop highly digitized activities from Spain. A proposal that opens the debate on the adaptation of the tax system to the emerging digital reality.
