TAXATION OF INFLUENCERS AND DIGITAL CONTENT CREATORS IN PERU: CHALLENGES AND REGULATORY GAPS

Bautista Leon N.N.; Calderon Saavedra N.A.; Vasquez Llanos D.A.; Flores Caccya M.; Falconi Tupiño H.A. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/leird2025.1.1.858

Resumen

Currently, the emergence of influencers and digital content creators as active economic agents in Peru has generated a new tax scenario that challenges traditional regulatory frameworks. Although these activities generate substantial income through digital platforms, the national tax system has not yet developed specific criteria or effective mechanisms that ensure proper supervision. Consequently, there is a gap between the emerging digital dynamics and the State’s capacity to integrate these taxpayers into the formal tax system. This article aims to analyze the legal challenges posed by the taxation of digital content creators in Peru, identify the main regulatory gaps in their fiscal treatment, and examine various comparative legislations on the taxation of these digital agents. The relevance of this topic lies in the sustained growth of the digital economy and the urgent need to guarantee equity, legality, and efficiency within the tax system in light of new income-generation models. This research follows a qualitative approach with a legal-analytical design, based on the examination of national regulations, review of specialized doctrine, analysis of a national case, and a comparative study of international experiences. As a result, the study recognizes the structural weaknesses of the current legal framework, the operational fragility of institutional jurisprudence, the impact of the identified regulatory gaps and their application to a national case, as well as the importance of comparative law. Finally, the paper highlights the limited capacity of the Peruvian system to supervise these activities without infringing upon fundamental principles of Tax Law, proposing normative guidelines and technological implementations that promote an effective and respectful incorporation of taxpayers’ rights. © LEIRD 2025.All rights reserved.

Instituciones: Universidad Privada del Norte