Propuesta metodológica para la devolución del IVA en contribuyentes que desarrollen proyectos de construcción de vivienda de interés social del cantón Daule.

Abstract

The development of social interest housing projects has been one of the main sectors that contribute to the development and growth of the sector; However, due to the increase in demand, there is a delay in the presentation of the information for the IVA refund processes, this is due to ignorance of the proper way to do it and on other occasions due to the nonconformity of the values that reflects the Internal Revenue Service and real estate. For this reason, this work is based on the theory of mass income that defines the correct way to have an efficient tax collection and compliance with the obligations with the control entities. The study applied a descriptive and correlational methodological design with a mixed approach through which the interview instrument was applied to 3 experts from the real estate sector to obtain information on the factors that influence the IVA refund and through the survey instrument. applied to a finite population sample, the information was quantified and the instrument was applied to 151 people in the sector. The instrument had a Cronbach's alpha of 0.944 and the correlation between the items applied was determined. Finally, a methodological proposal for the IVA refund was made, where the generalities that this process includes were raised, as well as the procedures to follow based on compliance with the requirements, recovery time and the benefits generated by the IVA refund in the real estate companies of the Daule canton.