Vida auspiciada: Análisis de la regulación del IR de las actividades publicitarias de los influencers en el Perú dentro de la economía digital

Abstract

The purpose of this paper is to analyze the income tax regulation of advertising activities carried out by influencers in Peru. For this, an analysis was made according to the particularities of the nature of the influencers and their business. Based on this, we start from the actions of the Tax Administration as one of the main agents to which recourse is made when tax loopholes are detected. Subsequently, we analyze according to the current tax regulatory framework and also comparing the treatment with the trend in other countries. We found that there’s a scarce regulation that if it were not for the efforts made would be null; in addition, we found differences between how this sector has been treated in other countries.