The use of electronic commerce generates countless transactions that show the capacity of contributors and that should still be taxable in order to sustain public expenditure. Cuba is not unaware of this phenomenon but current tax legislation is not ready to confront it due to lack of structure in the imposable facts. This discussion paper is the result of scientifically action within a research line that has been entitled: “Legal aspects of electronic commerce” at the Department for Legal Consulting and International Law of the Faculty of Law at the Universidad de la Habana, created in 2012.