Violación de principios jurídicos en el cobro de contribuciones especiales en Guayaquil 2024.

Abstract

This academic article analyzes the legal validity of the collection of Special Improvement Contributions imposed by the Municipality of Guayaquil in 2024, corresponding to public works carried out between 2000 and 2014 and incorporated as additional charges to property taxes. The study examines whether this practice violates constitutional principles such as legal certainty, non-retroactivity of tax law, legality, proportionality, and due process. Based on doctrinal, normative, and jurisprudential analysis, the article studies the legal nature of special improvement contributions, the tax powers of decentralized autonomous governments, and the constitutional limits on the exercise of municipal taxing authority. Likewise, it reviews the legal institutions of tax expiration and prescription as mechanisms to protect taxpayers against the delayed exercise of administrative powers. The study concludes that the absence of timely individual assessments, proper notifications, and sufficient legal reasoning undermines the legitimacy of the collection process and generates legal uncertainty for taxpayers. Finally, proposals are presented to strengthen transparency, planning, and the constitutional legitimacy of municipal tax administration.