La exención tributaria generada al impuesto a la herencia dentro de la Ley Orgánica para el Desarrollo Económico y la Sostenibilidad Fiscal tras la pandemia COVID-19. Caso No. 110-21-IN y acumulados

Abstract

In the national tax system, capital gains arising from inheritance by death are subject to income tax, recognized as Inheritance Tax. The rules contained in the Internal Tax Regime Law, and in several legal reforms after said Law, indicate how the successors must comply with the tax payment when the generating event occurs, which in this type of tax is from the effective possession. Among these reforms, it is necessary to take into consideration, especially the one produced with the entry into force of the organic Lawfor economic development and fiscal sustainability after the COVID-19 pandemic, which established differences between the successors for purposes of payment of Income Tax on Inheritances and Legacies; this regime of distinctions was analyzed by the Constitutional Court of Ecuador in which it was established that such distinctions may be unjustified, due to the lack of observance of the doctrine, the Law in force and the jurisprudence.