Taxation of Influencers and Digital Content Creators in Peru: Challenges and Regulatory Gaps (#858)

Authors

Falconi Tupiño, Hugo Adán

Bautista León, Nayeli Nicool

Calderón Saavedra, Naomi Andrea

Flores Caccya, Meriluz

Vásquez Llanos, David Antony

Abstract

Currently, the emergence of influencers and digital content creators as active economic agents in Peru has given rise to a new tax scenario that challenges traditional regulatory frameworks. Although these activities generate substantial income through digital platforms, the national tax system has yet to develop specific criteria and effective mechanisms for their proper oversight. Thus, a clear gap is evident between the evolving digital economy and the State’s capacity to formally incorporate these contributors into the tax regime. This article aims to analyze the legal challenges posed by the taxation of digital content creators in Peru, identify the main regulatory gaps in theirfiscal treatment, and examine comparative legislation regarding the taxation of digital agents. The relevance of the topic lies in the sustained growth of thedigital economy and the urgent need to ensure equity, legality, and efficiency in the tax system in response to these new income-generating models. This research follows a qualitative, legal-analytical approach, based on the review of national regulations, specialized legal doctrine, and comparative analysis of international experiences. The main findings reveal structural weaknesses in the current Peruvian framework, including the inadequacy of tax regulations for the digital economy, the implications of normative gaps, national jurisprudence and institutional responses, and the evaluation of foreign regulatory models. Additionally, the limited operational capacity of the Peruvian tax authority hinders effective oversight without infringing on fundamental principles of Tax Law.