The development of technologies and social networks in the modern world has given rise to new business models, which are not exempt from clear and straightforward tax regulations. We are referring to influencers. The digital economy, in particular, has led at a galloping pace to the erosion of tax bases and the creation of situations of tax immunity that should be avoided from the outset, in the name of the sustainability of tax systems. This has caused turmoil and concern, not only because of the loss of tax revenue, but also because of the fact that the...