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La Autoridad Tributaria se\u00f1al\u00f3 v\u00eda concepto: \u201c<\/em>De lo anterior se destaca como el rol de la pasarela de pagos es actuar como intermediario entre el establecimiento de comercio y el pagador, donde se permite el pago con instrumentos tales como tarjeta d\u00e9bito, tarjeta cr\u00e9dito, transferencias electr\u00f3nicas, as\u00ed como trasladar la informaci\u00f3n del cliente y, en algunos casos, tambi\u00e9n tienen una funci\u00f3n de recaudo de dinero. 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