Este estudio analiza el impacto del impuesto a la renta sobre los ingresos de herencias, legados y donaciones en la recaudación tributaria de Guayaquil entre 2013 y 2018. Se enfoca en cómo este impuesto, aplicado a bienes y deudas dejados por fallecidos, afecta a los herederos que reciben propiedades gratuitamente.
The impact of inheritance taxation
Focusing on Guayaquil, this study investigates the impact of income tax on inheritances, legacies, and donations from 2013 to 2018. It addresses the lack of understanding regarding how this tax affects local tax collection, emphasizing the financial implications for heirs who receive assets and debts without cost upon the death of an individual. The research aims to clarify the relationship between inheritance taxation and its effects on the city's economy.