El principio de proporcionalidad en la valoración de las donaciones en vida dentro del acervo imaginario: análisis crítico y estudio de caso

Abstract

This research analyzes the legal implications of valuing the inter vivos donations according to Article 1208 of the Ecuadorian Civil Code, which mandates that they be valued at the time of delivery. This study was conducted using a qualitative and descriptive methodology and examined the fictitious estate regime and its constitutional basis, using judicial proceeding No. 03203-2021-00341 as a reference case. Likewise, doctrinal and comparative law analysis identified that the application of historical valuation may violate the principle of equality and leave the legitimate rights of heirs unprotected. Finally, it is concluded that the interpretation of this provision should be guided by the proportionality test, allowing for exceptional adjustments and the use of current valuation when the literal wording of the law creates serious inequalities. In this way, the aim is to balance legal certainty with inheritance equality, thereby ensuring a fair distribution of the hereditary estate in the face of economic depreciation. Keywords: inter vivos donations, fictitious estate, proportionality, legitimate, inheritance