The main objective of this research is oriented toward analyzing the situation regarding theprepayment of the income tax under the form of estimated tax declaration and withholding;all this regarding the figure of unearned incomes in Venezuelan legal framework, whichwas supported on various assumptions and doctrines that theorize, or sometimes criticizethe fundamentals and the legal nature of prepayment such as the ones proposed byVillegas (2002), Luchena (1997), Pont (1993), Ferreiro (1979), among others; in addition totheoretical and technical-legal criteria that support the right to said unearned incomes aspart of the right to property, or more specifically to capital interest by lawyers anddoctrinarians such as Aguilar (2003), Calvo (2004), Garcia (2002), among others; all thisaccording to the Constitution of the Bolivarian Republic of Venezuela (1999), the TributaryOrganic Code (2001), the Income Tax Law (2007), the Income Tax Law’s Regulations(2003), the Income Tax Law’s Partial Regulations on the subject of Withholding (1997)among other regulatory texts. This research is a documentary and descriptive one; theresearch design was of bibliographical, non-experimental type. Data collection techniqueused in this research is adjusted to documentary observation; collection instruments werethe interpretation, the documentary observation guide, the folder system, listings andcomputer files. Technique applied was a qualitative-type one, specifically the analysis in allits forms: content, semantic, critical, syntactic, comparative, logical, historical, andcontextual analysis; additionally, the legal hermeneutics was applied. Finally, this researchgenerates conclusions that determine the impact on tax contributors arise on the subject ofprivate property given the demand for tax prepayment in the collection of income tax.