Right to Tax Exemption for Older Adults: The Case of the Property and Commercial Registry

Abstract

This article analyzes the right to tax exemption for older adults in Ecuador, from a socio-legal perspective focused on the Limón Indanza canton. Despite constitutional and legal mandates guaranteeing tax benefits for this priority group—such as those established in Article 37 of the Constitution and the Organic Law for Older Adults—there is, in practice, a lack of regulatory harmonization at the local level.

The study reveals that the Ordinance of the Property and Commercial Registry of the canton omits provisions exempting older adults from the payment of fees, thereby violating their rights and worsening their economic situation. It concludes that this omission reflects a gap between the national legal framework and local regulations, compromising the effective exercise of rights. The article calls for an urgent review of municipal ordinances to ensure tax justice and inclusion.