Propuesta para la implementación de tarjetas para el proceso de devolución de IVA a personas de la tercera edad

Abstract

In this document, a proposal for the implementation of debit and credit cards for the return process of Value Added Tax to the senior age sector of the population is presented as an option to simplify the existing red tape. It ensures prompt access to this tax benefit with a goal that is primarily of social order. It directs fiscal policy towards a more equitable distribution of wealth, in an effort by the state to combat poverty and exclusion in search of greater social cohesion to improve the quality of life of this vulnerable sector of society. To obtain the required information, the method of direct tracking for exploratory research was used. Reports obtained from Returns Management System in order to quantify the increase in these procedures and excessive operational burden were also used. Moreover, the inductive-deductive method which allows us to analyze similar proposals implemented in countries of the region was used to identify advantages and disadvantages of each case. Based on the previous analysis an appropriate proposal needs to be developed. The conclusion of this study is that the presented proposal meets the pressing need for an easy and convenient procedure that allows the senior age sector, recognized in the Constitution as a priority attention issue, to benefit from a tax rebate. Likewise, it provides a viable option that is applicable in our country as it simplifies the existing procedure for obtaining this benefit.