Principio de realidad económica y la interpretación en materia tributaria conforme al art. 13 del código tributario

Abstract

The reality principle in economics is a fundamental tenet in tax law, specially to establish the taxable event or taxable income. This principle come into existence in Germany, and it was collected by the Ecuadorian legislation until now. Although it can be said that do not enjoy of a comprehensive development, in this investigation is going to be addressed doctrinarian prime considerations for their understanding, as well as some examples of application by Ecuadorian Jurisprudence. Essentially, this principle entails shedding from legal forms when they have been used to the detriment of actual facts, clearly for tax reasons.Several debates attend to the application of this principle, in relation to a potential legal uncertainty that could have led, and even its unconstitutionality. However, as we will see in the headings progress. The interpretation based on this principle is legal and constitutional, and its legislation is more than sufficient as long as we count on the proper motivation