La exención del impuesto a la renta a los ingresos provenientes de premios de loterías, sorteos y similares auspiciados por instituciones de beneficencia en el Ecuador; una eficaz aplicación del derecho de igualdad material

Abstract

This case study focuses on an exhaustive analysis of the fundamental criteria addressed by the Constitutional Court of Ecuador in ruling No. 017-18-SIN-CC. This ruling deals with the exemption from income tax for income received by individuals who win prizes in lotteries or raffles sponsored by the Guayaquil Charity Board and by Fe y Alegría. This analysis arises in the context of the constitutionality consultation of article 9 paragraph 10 of the Internal Tax Regime Law, presentation in case No. 0012-13-IN. The main purpose is to determine whether the aforementioned regulatory provision violates the constitutional right to equality. To address this topic, a series of concepts, legal assessments, references to comparative law and relevant doctrines will be examined. These elements allow us to develop a deep understanding of the application of the principle of equality and non-discrimination in the context of the tax exemption in question.