Pertinencia de considerar el impuesto a la plusvalía dentro del impuesto a la utilidad.

Abstract

In Ecuador, The Gobiernos Autónomos Descentralizados, have administrative and financial autonomy. This allows them to set theis own fees and contributions, two of the three types of taxes thar exist in the taxation law of the country. These taxes must be clear and precise. However, there exist a legal and practical confusion when configurating the Impuesto a la utilidad en la Transferencia de Predios Urbanos y Plusvalía de los Mismos, because of the medley that exists between the economic nature of income and surplus value. Throught the pass of time, and the municipal lwas that have ruled, a confusion between these two economic concepts, income and surplus value, has been established. The current Código Orgánico de Ordenamiento Territorial, Autonomía y Descentralización, has not ceased the fog, and, since 2010 it has been focused even more with article 556 of the referred law. Ecuadorian Constitution establish the principles by which the taxation system is governed, the same ones that the local goverments must submit in their own autonomous taxation regime.