In the path of evolution of society there have been important factors that have managed to match the needs of humanity, in which the technological aspect has dominated by its feasibility for the management of various edges in fields that had not been investigated as the forecasting sector. Which currently has also chosen to make this transformation through digital platforms, focusing specifically on the sports field which is the one that has maintained the greatest trend today by the passion it generates in crowds. Thus, the growth trend in their income is remarkable and denotes the magnitude of the tax control that must be maintained to avoid evasion processes. Therefore, it has been considered to analyze the tax information in Ecuador for this type of segment in order to establish the legal evolution, as well as the financial situation in which it has performed. For the study, the management of the inductive and descriptive method was considered, which will allow to know the characteristics of the aspects linked to its functionality, as well as the valuation of the elements that compose its structure for the fulfillment of the foreseen fiscal obligations.