Los impuestos que gravan la propiedad inmobiliaria en el Ecuador

Abstract

In this monographic work will determine the taxes that tax Real Property in Ecuador, will be covered therefore those taxes existing within our legal system that tax real estate property, whether these national or sectional taxes, and therefore we will analyze type taxes Tax, and even other categories such as taxes and special taxes, knowing that real estate and the activities that develop there are not exempt from taxes, and that in one way or another the owner of a real estate is seen in The imperative need to contribute to the Tax Administration, either for the simple fact of owning real property, or for the transfer or transmission of these, or for various related activities on real estate, thus existing several taxes that weigh on the property. Moreover, special attention will be given to the recent tax reforms affecting real estate property, such as the special contribution of improvements by the Sectional Governments, and the special contribution of improvements in favor of the Central Government. Will also be analyzed the recently approved Organic Law to Avoid Speculation on the value of Land and Fixation of Taxes, known as the Goodwill Act, which taxes the extraordinary gain obtained in the transfer of real estate.