COLOMBIA Law and Practice Contributed by: Maria Carolina Pardo, Ciro Meza, Angélica Navarro and Carlos Ignacio Arboleda, Baker McKenzie
processing of sensitive data is subject to stricter regulations, being generally prohibited except in specific circumstances. These exceptions include when the data subject has given explicit authorisation, when the processing is necessary to protect the vital interests of the data subject and when the data is processed for historical, statistical or scientific purposes, provided that adequate measures are taken to anonymise the data. Data concerning minors is also given special protection under Colombian law. A minor is defined as any person under the age of 18. The processing of personal data of minors is general - ly prohibited unless it is necessary to protect the minor’s fundamental rights. In such cases, con - sent must be obtained from the minor’s parents or legal guardians. Furthermore, the opinions of minors should be considered when processing their data, and additional safeguards must be in place to ensure their data is handled with the utmost care. 5. Audiovisual Media Services 5.1 Requirements and Authorisation Procedures In Colombia, the main requirements for provid - ing audiovisual media services, such as TV and radio, are governed by regulations and overseen by key regulatory bodies including the Nation - al Television Authority ( Autoridad Nacional de Televisión ; ANTV) and the ITC Ministry. These requirements ensure that media outlets oper - ate within legal and regulatory frameworks to maintain content standards and protect public interests. Broadcasters must adhere to content regulations that prohibit harmful or misleading content and
ensure programming meets appropriateness cri - teria for different audiences. These regulations are outlined in Law 182 of 1995, which estab - lishes the general framework for television ser - vices including content standards. Compliance with technical standards for broadcasting qual - ity and signal transmission is also mandatory. These standards are specified in various techni - cal regulations issued by the ITC Ministry and the ANTV to ensure high-quality service delivery. The requirements for traditional audiovisual media services do not extend to video-sharing platforms and streaming platforms. Currently, there is no specific regulation for these new streaming services. These platforms must com - ply with the general regulations related to con - tent, advertising and data protection set forth in the data protection regulation and the data privacy regulation. However, a recent modification to Article 20-3 of the Colombian Tax Code levies income tax on a supplier of digital services that has an SEP in Colombia. SEP is understood to apply when: • a deliberate and systematic interaction is maintained in the Colombian market, that is, with customers and/or users located in the national territory; and • the person concerned obtains gross income of 31,300 tax units (approximately USD250,000) or more in the taxable year for transactions that involve the sale of goods and services with customers and/or users located in the national territory. In turn, a “deliberate and systematic interaction” occurs if: • a non-resident person or entity not domiciled in the country maintains a marketing inter -
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