Seguridad jurídica y cobro de contribución especial de mejoras en Guayaquil.

Abstract

This research analyzes the collection of the Special Contribution for Improvements (Contribución Especial de Mejoras, CEM) in the canton of Guayaquil, within the framework of the municipal ordinance issued in 2023 to recover investments in public works allegedly executed between 2015 and 2022. The legal issue focuses on determining whether legal certainty is violated when the CEM is collected without allowing the taxpayer to verify the public work supporting the charge and the benefit generated. For this purpose, the study examines the applicable legal framework, especially the Constitution, and the COOTAD regulation regarding the taxable event of improvement contributions. The research follows a qualitative, doctrinal, and analytical approach, based on systematic and teleological statutory interpretation, doctrinal review, and analysis of constitutional case law on legal certainty. As a result, it concludes that the collection of the CEM may violate legal certainty when it does not allow verification of the taxable event or the link between the public work and the benefit, and when motivation and transparency standards in the assessment process are weakened. Finally, the study proposes constitutional review mechanisms (public action of unconstitutionality), municipal administrative transparency measures, and the tax-contentious route for affected citizens.