Análisis del procedimiento tributario en la devolución del IVA a personas con discapacidad, Guayaquil 2025.

Abstract

This research aimed to analyze the tax control mechanisms regarding Value Added Tax (VAT) refunds for persons with disabilities—a priority group—in the city of Guayaquil during 2025. Through the implementation of control mechanisms applied by the tax administration—and by adopting an approach that allows us to gain deeper insights into the results through interviews with tax experts and staff from public entities responsible for regulating and enforcing legal regulations—this study analyzes the difficulties encountered when completing the required procedures. In conclusion, we recommend that tax authorities continue to implement studies, laws, and new regulations in order to address this priority sector, so that taxpayers can gain the knowledge needed to understand the benefits available to them.