Collective management of copyright and related rights - fiscal implications

Creative activities are a constant in all the periods and changes that humanity has gone through, they enriched life, improved living conditions contributed to progress made different areas of activity. In today’s highly digitized context, social networks, YouTube, Spotify Netflix representative means by which intellectual creations reach public. this equation, it is legally required answer question how do creators, authors holders related rights receive appropriate compensation for use exploitation their works? Collective management organizations provide an answer, way through copyright may be exercised. As consequence contribution rights, collective also play fiscal role. Some aspects require clarifications, such as identification taxable persons, direct indirect tax applied achieved income, well non-patrimonial obligations.