La financiación colectiva y su papel en el mundo de la empresa

Resumen

Collective funding is a recent phenomenon in our country, but it is slowly gaining ground and is a resource which is increasingly used not only to finance cultural activities such as concerts and films, but also to develop technological processes and even entrepreneurship. Since April 2015, the government has regulated some participatory financing platforms by law. In the following pages we will see how this regulation has limited their activity, what guarantees are required and, ultimately, how it has affected their functioning. Finally, given that in the current economic context collective financing is shown as a good alternative for companies, it is worth looking at how we should treat its different variants (crowdfunding, crowdlending and crowdinvesting) from a tax point of view, which will vary depending on whether the beneficiary is engaged in commercial activity or not.