Determinación Impositiva por aportes de inmuebles a sociedades por acciones simplificadas.

Abstract

This degree work presents a legal analysis of the Organic Law of Entrepreneurship and Innovation issued in 2020, which establishes in its numbered articles the nature of the contributions made to Corporate Title and Corporate Acts, both generate a contradiction between them and in this work we will analyze the conflict of these two rules. The methodology used develops a qualitative analysis following a critical interpretative synthesis, which seeks to obtain as a result the clarification of the situations in which each article prevails and which are currently unclear. It is important to emphasize that in order to solve the legal problem that arises between the two articles, the principle of specialty was applied since the principle of hierarchy and temporality are not viable to solve this legal problem. An amendment to the Law of Companies is proposed by the National Assembly of Ecuador, in addition to the issuance of a resolution, clarifying the controversy of the exposed regulations, by the Superintendence of Companies.