Desafíos jurídico-tributarios del control del Impuesto a la Renta en Ecuador frente a operaciones con criptoactivos fungibles y riesgos de estratificación

Abstract

Abstract:This research analyzes from legal-tax and documentary perspectives the challenges that transactions involving fungible crypto-assets and the risks of layering pose to income tax oversight in Ecuador. Although the Central Bank of Ecuador has clarified that crypto-assets do not constitute legal tender or an authorized means of payment, these transactions can generate income, capital gains, exchanges, or increases in net worth with tax implications. The study examines the applicable constitutional, legal, and institutional framework; identifies layering risks affecting tax traceability, income attribution, valuation, documentation, and evidence; and determines the limitations faced by the Tax Administration regarding audits and tax assessments. Based on this analysis, the study proposes improvements regarding documentation, valuation, third-party reporting, institutional cooperation, and the gathering of evidence, drawing on standards from the FATF, GAFILAT, and the OECD s Crypto-Asset Reporting Framework (CARF)