Las Criptomonedas y su falta de regulación en el régimen tributario y jurídico del Ecuador

Abstract

This article analyzes the absence of express regulation of cryptocurrencies in the Ecuadorian legal system, particularly in tax matters. The central problem identified lies in the fact that these digital assets are used by natural and legal persons without a clear regulatory framework that determines their tax treatment, which can generate legal uncertainty and risks of tax evasion. The study examines the legal nature of cryptocurrencies, differentiating their character as legal tender and proposing their classification as intangible digital assets susceptible to economic valuation. Based on the constitutional analysis of the principles of legality, reservation of law, equality and tax equity, it is proposed that they be expressly incorporated into the Income Tax Regime when they generate effective capital increases. Likewise, acquired experiences such as those of the United States, Spain and El Salvador are reviewed, concluding that the most appropriate model for Ecuador is the tax model and not the monetary one, in order to preserve the current dollarization regime. Finally, this paper proposes a regulatory reform that defines the generating event, taxable base, applicable rate and formal obligations, including reporting mechanisms for digital platforms, thus guaranteeing transparency and effective fiscal control.