Debe primar el principio de igualdad en los contratos de partición y venta de bienes, de acuerdo a la legislación ecuatoriana.

Abstract

The present work on the Principle of equality that must prevail in the Partition of Real Estate in the Ecuadorian Legislation, intends to debate whether the Constitutional Principle of Equality is observed and complied with, without privileges and tax exemption, unlike purchase and sale contracts, which levy the taxes of alcabala and surplus value. Being the origin or the slope of the gratuitousness and exemption of the payment of taxes in the French Legislation in a Feudal Regime, that has been received and copied by the majority of Latin American States, the Law regarding the payments of the taxes in the acts of partition under the rule of equality and legality, attentive to the fact that they are public instruments that transfer the domain of a thing. In our Ecuadorian Legislation, taxes are classified as taxes, which are created for maintenance and to cover the needs of the State, as well as Provincial, Cantonal and Parish Governments, and other Public Sector Entities. The purpose of this research work is to carry out a study of the reasons for which all acts and contracts must be legally taxed, such as the division of goods and free titles, so that they pay taxes, such as, of alcabalas and utility taking into account that these contracts also transfer ownership, similar to buying and selling, consequently balance, equity and solidarity must prevail, and free, exoneration or privileges cannot prevail, in acts and contracts that have the same efficacy and validity From the legal field, we have taken as a legal basis the Ecuadorian Civil Code and COOTAD, Organic Code of Territorial Planning, Autonomy and Decentralization, as well as making a comparison with the Legislations of the Andean Countries, such as: Bolivia, Peru and Colombia , where there are already manifestations of change in the birth of taxes for free acts and voluntary jurisdiction, which in the Ecuadorian Legislation has not been modified and the same rules of the Civil Code remain in force.