La insuficiencia de la presunción administrativa como prueba de materialidad en los delitos de defraudación tributaria por transacciones inexistentes: Análisis de la brecha probatoria entre el ámbito administrativo y penal en el Ecuador

Abstract

Abstract: This research analyzes the evidentiary scope of the Criminal Presumption Report issued by the Internal Revenue Service in cases of alleged tax fraud involving non-existent transactions. Based on a study of tax and criminal regulations, constitutional case law, specialized legal doctrine, and the administrative practice of the Internal Revenue Service, the study examines the relationship between the administrative presumption established during the tax assessment procedure and the evidentiary standard required to prove the material elements of the crime in criminal proceedings. The analysis demonstrates that the Criminal Presumption Report constitutes a legitimate technical instrument for justifying the initiation of a criminal investigation; however, its administrative nature does not grant it sufficient evidentiary weight to prove the material elements of the crime on its own. Consequently, independent evidentiary activity carried out by the State Attorney General's Office in accordance with the principles of due process and the presumption of innocence is essential. The research proposes legal criteria to define the evidentiary value of said report within the Ecuadorian criminal justice process.