Due to the importance that day by day is taking on a worldwide level the tributary expenses or known like "tax resignation" that is what the State stops to receive in the matter of taxes with tax exemptions or deductions whose main objectives are to encourage investment and social politics. A recurring practice among the governments of the world is to exempt certain groups of taxpayers from paying specific taxes. Income not received by the Treasury is called Tax Expenditure (GT) and is equivalent to giving support through a share of public expenditure to that group. (Artana, 2005) The analysis of tax expenditures starts from the principle that any tax should be analyzed as a unit with two components: the first one, which covers all the legal provisions that regulate the nature and purpose of the objective, including the incidence group and the second, which includes all Those Análisis comparativo del Gasto Tributario entre Chile y Ecuador