Tributación de las criptomonedas en renta y valor agregado en Ecuador: Análisis normativo y viabilidad regulatoria.

This research analyzed the tax regulation of cryptocurrencies in Ecuador, focusing on both VAT and Income Tax. The objective was to identify gaps in the current regulatory framework and evaluate regulatory feasibility. A qualitative and documentary approach was used, reviewing doctrine, national legislation, scientific articles, and comparative law from El Salvador, the United States, Spain, and Argentina. The results show that Ecuador lacks specific tax regulation for cryptocurrencies, which creates uncertainty about how their declaration and tax payments should be handled, affecting the legal certainty of taxpayers. It is concluded that it is necessary to define the legal nature of cryptocurrencies, establish clear rules for their valuation and taxation, and incorporate control mechanisms aligned with international standards and the Fintech Law, with the aim of strengthening the efficiency of the Ecuadorian tax system.