The taxation of non-profit peer-to-peer lending platforms

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Montserrat Casanellas Chuecos
University of Barcelona

This article analyses the taxation legal framework applicable to the peer-to-peer lending platforms which manage projects that do not involve any kind of financial profitability. Given that there is an absence of specific regulations in this area, the study has been conducted by using as a starting point the two management models underlying the functioning of these kinds of platforms, as well as the functioning of the legal nature of their owners and the operations which they carry out. In this context, an analysis regarding the taxation of peer-to-peer lending platforms in area of direct and indirect taxes is made. The work also includes indications of the main legal problems that these platforms create. Finally, the article concludes with proposals as lex ferenda that may be useful for future regulations in this area.

Keywords
digital platforms, peer-to-peer lending, non-profit crowdfunding, alternative project funding

Article Details

How to Cite
Casanellas Chuecos, Montserrat. “The taxation of non-profit peer-to-peer lending platforms”. IDP. Internet, Law and Politics E-Journal, 2021, no. 33, doi:10.7238/idp.v0i33.377821.
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Creative Commons License

This work is licensed under a Creative Commons Attribution-NoDerivatives 3.0 Unported License.

(c) Montserrat Casanellas Chuecos, 2021


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Author Biography

Montserrat Casanellas Chuecos, University of Barcelona

Associate Professor of Financial and Tax Law in the Faculty of Law, University of Barcelona.

 

She regularly lectures in the degrees in Law, Public Management and Administration, and Labour Relations, as well as for the official master’s degrees in Cultural Management, Business Law, and the access of the Legal Profession.

 

She also has vast experience in academic management. Among other positions, she has been Coordinator of the master’s degree in Professional Administrative Services and Coordinator of the master’s degree in the Legal Profession. She has directed the school for master’s degrees and postgraduate courses several years and she is currently Vice-Dean of Institutional Relations, Financial Support and Postgraduate Courses at the Law Faculty of the University of Barcelona.

 

Her research activity has been mainly focused on the taxation of non-profit organizations and sponsorship, as well as on the simplification measures for the taxation of business incomes. In this context, she has been member of various R&D Projects financed by the Ministry of Economy and Competitiveness and AECID. She is now part of the Consolidated Research Group "Taxation Law and Fiscal Policy" recognized by the Government of Catalonia.

She has been visiting professor at the University of Verona (Italy) and has completed various research stays in Brazil, Venezuela and Italy.

Additionally, she is author of various handbooks on Financial and Tax Law and articles on skill-based learning activities.

References

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