El Consejo de ministros da luz verde al Reglamento que desarrolla la Ley 4/2020, de 15 de octubre, del Impuesto sobre Determinados Servicios Digitales. EL IMPUESTO A LAS GRANDES COMPAÑÍAS DIGITALES «TASA GOOGLE» CONLLEVA UNA CONSTANTE GEOLOCALIZACIÓN DE USUARIOS EN ESPAÑA.
El pasado año se aprobó la Ley 4/2020, de 15 de octubre, del Impuesto sobre Determinados Servicios Digitales, que popularmente se conoce como la «Tasa Google». En síntesis, el objeto del impuesto es gravar los servicios digitales en relación con los cuales existe una participación de los usuarios que constituye una contribución al proceso de creación de valor de la empresa que presta los servicios, y a través de los cuales la empresa monetiza esas contribuciones de los usuarios. Es decir, los servicios contemplados por este impuesto son aquellos que no podrían existir en su forma actual sin la implicación de los usuarios.
El territorio objeto del impuesto es España y los obligados a su pago son personas jurídicas y entidades a que se refiere el artículo 35.4 de la Ley General Tributaria, ya estén establecidas en España, en otro Estado miembro de la Unión Europea o en cualquier otro Estado o jurisdicción no perteneciente a la Unión Europea que, al inicio del periodo de liquidación, superen los dos siguientes umbrales: que el importe neto de su cifra de negocios en el año natural anterior supere 750 millones de euros; y que el importe total de sus ingresos derivados de prestaciones de servicios digitales sujetas al impuesto, una vez aplicadas las reglas previstas para la determinación de la base imponible (para así determinar la parte de dichos ingresos que se corresponde con usuarios situados en territorio español), correspondientes al año natural anterior, supere 3 millones de euros.
Pues bien, para poder ejecutar dicho impuesto, parece que resulta imprescindible la geolocalización constante de todos aquellos usuarios—dispositivos—que hagan uso de tales servicios. Esto es, la práctica totalidad de los ciudadanos que cuenten con un dispositivo móvil. El Gobierno, reunido en consejo de ministros ayer, dio luz verde al Real Decreto 400/2021, de 8 de junio, por el que desarrollan las reglas de localización de los dispositivos de los usuarios y las obligaciones formales del Impuesto sobre Determinados Servicios Digitales, y se modifica el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio.
En resumen, el Reglamento establece una serie de normas específicas para cada uno de los servicios digitales en base al lugar en que se han utilizado los dispositivos, siendo ese lugar, el de su localización. Y presume que un determinado dispositivo de un usuario se encuentra en el lugar que se determine conforme a la dirección IP del mismo. Para ello el usuario deberá tener el móvil activado y con conexión a internet y el prestador almacenará esta información que luego reportará a efectos de liquidación del impuesto en una memoria.
En suma, todos los usuarios estarán constantemente geolocalizados en España lo quieran o no, sin que puedan configurar su móvil (salvo modos como el «avió», «apagado», desactivar los datos, etc.) para ser los dueños de su privacidad. El Reglamento no lo dice claramente, pero ello vendría amparado por el art. 6(1)(e) del Reglamento UE 2016/679 (RGPD) por tratarse de una cuestión de interés público, sin que prácticamente nada pueda hacer cualquier usuario.
A MODO DE RECORDATORIO.
El impuesto se limita a gravar las siguientes prestaciones de servicios («servicios digitales»): (i) la inclusión, en una interfaz digital, de publicidad dirigida a los usuarios de dicha interfaz («servicios de publicidad en línea»); (ii) la puesta a disposición de interfaces digitales multifacéticas que permitan a sus usuarios localizar a otros usuarios e interactuar con ellos, o incluso facilitar entregas de bienes o prestaciones de servicios subyacentes directamente entre esos usuarios («servicios de intermediación en línea»); y (iii) la transmisión, incluidas la venta o cesión, de los datos recopilados acerca de los usuarios que hayan sido generados por actividades desarrolladas por estos últimos en las interfaces digitales («servicios de transmisión de datos»). En ningún caso se entiende incluido el transporte de señales de comunicación a que se refiere la Ley 9/2014, de 9 de mayo, General de Telecomunicaciones.
Está no sujetos: (i) las entregas de bienes o prestaciones de servicios subyacentes que tengan lugar entre los usuarios en el marco de un servicio de intermediación en línea; y (ii) las ventas de bienes o servicios contratados en línea a través del sitio web del proveedor de esos bienes o servicios (las actividades minoristas de «comercio electrónico») en las que el proveedor no actúa en calidad de intermediario.
Fuente: Muy Computer
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