El control tributario de las operaciones relativas a las nuevas formas de creación artística en un entorno digital

As the Financial Action Task Force indicates, the art trade involves billions of US dollars in transactions annually and is characterized primarily by the privacy and discretion of the buyers and sellers. This has made it an increasingly common avenue not only for money laundering but also for tax evasion.

Related to this, it must be emphasize the extraordinary importance of new technologies in the creation and marketing of artworks, as they provide new ways for artists to monetize their task. However, this technological framework also facilitates transactions that may have tax evasion as one of their main objectives.

This study will reflect on the recent legislation established, on the one hand, in Spain and, on the other hand, at international level, to control this type of operation and whether this legislation is adequate and sufficient in the field of plastic creations.