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here is no precise definition of what can we understand by digital economy. It could be said that it is a new way of doing business in which the normal interaction between the parties involved in the economic relationship is done through digital platforms that put in contact the parties who wish to purchase or exchange goods and services.

The phenomenon of the digital and also of the sharing economy is undergoing a real revolution today. An enormous effort is being made by national administrations, as well as supranational bodies to ensure that this type of economy is taxed in the most reasonable and fair way possible. It is not an easy task as the economic reality is much faster and dynamic than the legislator.

In the field of VAT there are many challenges posed by this new type of economy such as whether users of digital platforms act as entrepreneurs or in a private capacity or what is the role those intermediary platforms are playing in this type of operations.

These and other issues will be discussed throughout the day in Madrid Forum 2022.