Análisis del art.- 25 de la Ley de Simplificación y Progresividad Tributaria en el área de servicios digitales, suministros de dominios de páginas web, servidores (HOSTING ) y computación en la nube (CLOUD COMPUTING), en el distrito metropolitano de Quito

Abstract

The lives of people are increasingly immersed in technology, whether in the workplace or simply as entertainment, the individual has begun to consume digital services in an increasingly frequent way, unfortunately our country due to the lack of capacity development in the technological field does not have national companies that can meet the needs of users, which is why they have to hire the services of multinational companies that do not have a domicile in the country, which results in the aforementioned activity does not include any tribute. Seeing this ruling, the State, through the Tax Simplification and Progressiveness Law, in its article 25 creates a regulation where digital services provided by multinational companies in the country must tax 12% VAT, so that these activities can begin to regulate in a better way. Therefore, the study is conceived thanks to the expectation that the application of this reform has caused, since the demand for these services in the country is increasingly large, so the study seeks to explain the impact that this reform has on the different involved, who through an explanatory and descriptive investigation is made known, how companies apply this rule, the different collection methods applied by the state and in addition to knowing some gaps that this law does not yet contemplate.