Análisis de la reducción del IVA en feriados nacionales en la rentabilidad del sector hotelero en la ciudad de Guaranda, año 2022.

Abstract

The objective of this study was to analyze the reduction of the Value Added Tax (VAT) on national holidays on the profitability of the hotel sector in the city of Guaranda during the year 2022. To achieve this, descriptive qualitative research was carried out, its longitudinal design allowed analyzing historical data in a period of time from 2020 to 2022. “In addition, interviews to with five hotel managers and five hotel users were conducted in Guaranda in order to obtain perceptions about this fiscal policy; and a varied perspective on the experience in the city's hotels. As results, hotels in Guaranda report increased demand and profitability thanks to the VAT reduction on holidays, thus boosting local tourism; while guests perceive a positive impact of the VAT reduction on costs and quality of service in Guaranda hotels, boosting local tourism. This leads to the conclusion that this measure has benefited tourism, although it must be accompanied by other measures to maximize its impact.