Aplicación directa de la exoneración de aranceles registrales a personas adultas mayores en los registros de la propiedad de Ecuador.

Abstract

This research focuses on the problem caused by the legislature's failure to include tariff exemptions for older adults as priority care recipients, focusing on non-compliance with the supreme law and special law. As the application of this tax benefit has been left to the discretion of the municipal governments of each canton in the country, which have created ordinances at their convenience for tax collection, which has affected the principle of legal certainty before the law, while violating the rights of older adults as set forth in Article 37, paragraph 6, of the Constitution of the Republic. Therefore, the general objective is: To analyze the application of the exemption from registration fees for older adults in the Property Registries of the municipalities of Ecuador, identifying the current requirements and procedures, in order to propose measures that ensure the effective fulfillment of the constitutional rights of equality and legal certainty. Developed around three specific objectives, which form the basis of the research, guide the methodological framework of the research in the mixed approach, and apply interview and survey techniques. Finally, it is concluded that there are significant gaps that have allowed for discretion on the part of the Decentralized Municipal Autonomous Governments (GAD) in the application of Article 37, paragraph 6, of the supreme law, violating the rights of older adults and the principle of legal certainty.