Regulación tributaria de los activos digitales en Ecuador y seguridad jurídica.

Abstract

The digital transformation of the economy has promoted the growing use of digital assets as new mechanisms for investment, exchange, and value generation, creating significant challenges for traditional tax systems. In Ecuador, although the tax legal framework establishes general rules governing taxpayers' obligations, there is no specific regulatory framework that clearly defines the tax treatment of digital assets. This legal gap creates uncertainty regarding their legal classification, the determination of tax obligations, and the application of the constitutional and tax principles governing the Ecuadorian tax system. Consequently, both taxpayers and the Tax Administration face legal uncertainty when dealing with transactions involving digital assets. The purpose of this research is to analyze the Ecuadorian tax legal framework applicable to digital assets, identify the existing regulatory gaps, and assess their implications from the perspective of constitutional and tax law principles. A qualitative legal research methodology will be employed through doctrinal, legal, and comparative analysis of national legislation and selected foreign legal systems. Finally, the study proposes legal guidelines aimed at strengthening the tax regulation of digital assets in Ecuador, promoting greater legal certainty, regulatory consistency, and effective protection of taxpayer’s rights.