Indiferenciación utilidad-plusvalía en donaciones : efectos en la tributación ecuatoriana.

Abstract

This research paper examines the relationship between the donation as a fact generating tax obligations and the concepts of profit and capital gain in the context of Ecuadorian tax law. First, the principles of tax law and their relationship with legal certainty are analyzed, highlighting the importance of the principle of legality in the determination of the objective elements of taxation. Next, the nature of the donation in the Ecuadorian legal framework is addressed, exploring its characteristics and formal and substantial requirements for tax purposes. Subsequently, the difference between profit and capital gain is discussed in depth, defining both concepts and performing a comparative analysis to identify their respective generating events in the tax sphere. The importance of profit as an essential requirement for usefulness within the context of donations is highlighted. Through this analysis, the aim is to provide greater clarity in the Ecuadorian legal system to avoid arbitrariness in the tax treatment of donations and to guarantee the certainty of positive law for taxpayers. The paper concludes with recommendations to improve tax regulation in relation to donations and their impact on capital gains taxes.