Los principios tributarios constitucionales en la fijación de las tasas de los Registros de la Propiedad de Daule, Samborondón y Durán.

Abstract

The setting of registry fees by Decentralized Autonomous Governments (GADs) in Ecuador has become an issue of growing legal and social relevance due to the regulatory disparity between municipalities and the impact this has on citizens' rights. Although the Constitution recognizes the regulatory autonomy of local governments, this must be exercised within the framework of the constitutional principles set forth in Article 300, such as equity, proportionality, tax capacity, legality, and non-confiscation. However, numerous municipal ordinances fail to comply with these principles, lacking technical studies, establishing disproportionate rates, or applying arbitrary criteria for calculating fees. This situation has been the subject of rulings by the Constitutional Court, which has declared various fees unconstitutional for violating fundamental rights and creating legal uncertainty. Furthermore, there is a lack of uniformity in the structure and justification of fees, which affects the transparency, efficiency, and predictability of the registry system. The situation is exacerbated in rural cantons or those with less institutional development, where the lack of technology and trained personnel limits the quality of service. Therefore, it is essential to propose mechanisms that harmonize municipal autonomy with the principles of the tax system and user rights. This implies moving toward a public policy that promotes technical standardization, technological modernization, and institutional strengthening of the registry system throughout the country.