Aplicación del principio de legalidad e irretroactividad tributaria en el uso de alojamientos turísticos en inmuebles habitacionales en Ecuador

Abstract

Digital platforms have been abruptly integrated into the daily lives of Ecuadorian society. These tools function as a link between the services or products offered online and the final consumer. Therefore, it is essential to analyze the impact of the digital economy on tax regulations and how the legal framework has addressed these new modalities of service provision and commercial activity within the tourism sector. Additionally, the regulations issued by Ecuador’s tax administration have been examined, particularly those aimed at formalizing individuals seeking to legalize their activities limited to providing tourist accommodation services in residential properties. The tax authority asserts that accommodation services are regulated by the Tax Code and related regulations. While these measures are necessary to ensure tax equity, they must not come at the expense of taxpayers' rights