La constitucionalidad de los anticipos tributarios frente a los principios de capacidad contributiva y de no confiscatoriedad. Análisis de la jurisprudencia de la Corte Constitucional de Ecuador dentro del periodo 2020-2026

Abstract

Abstract: This research addresses a specific problem: the lack of a uniform criterion for legally defining what constitutes a "tax prepayment," a situation that allows this mechanism to be circumvented through mere formal labeling. The study aimed to analyze the criteria for determining when a tax prepayment is constitutionally valid versus unconstitutional, specifically regarding the principles of tax-paying capacity and the prohibition against confiscatory taxation. Methodologically, an exploratory-descriptive quantitative approach was employed, utilizing case analysis focused on the jurisprudence of the Constitutional Court of Ecuador during the 2020 2026 period. The results demonstrate that a tax prepayment is constitutional when it maintains a reasonable connection to economic capacity, but becomes unconstitutional when it taxes non-existent wealth, disproportionately consumes taxable wealth, or lacks an effective mechanism for offsetting or refunding the amount. In conclusion, the validity of tax prepayments is contingent upon respect for tax-paying capacity and the prohibition against confiscatory taxation; unconstitutionality arises when they cease to be a provisional payment reasonably linked to the final tax liability and effectively become an excessive burden.