Análisis jurídico de la exigencia de impuestos por servicios digitales ofrecidos en Ecuador : un estudio crítico.

Abstract

In this study, I set out to critically examine how the Value Added Tax (VAT) is applied to digital services in Ecuador, seeking to pinpoint those regulatory gaps that, in my view, impede fair taxation and to suggest concrete improvements. To achieve this, I carried out a doctrinal review of national legislation including the Organic Law of Tax Simplification and Progressivity (2019), the Tax Code, and relevant SRI resolutions and complemented it with a comparative analysis of the frameworks in Mexico and Colombia. I believe this combination of sources provides a robust and balanced perspective. The findings reveal, on the one hand, inconsistencies in determining the tax domicile of digital service providers and, on the other, an administrative burden that appears disproportionate for independent entrepreneurs and microenterprises. As the primary contribution, I propose guidelines to streamline registration procedures and optimize withholding mechanisms, with the hope of progressing toward a more transparent, efficient, and equitable tax system.