Estudio del acceso a la devolución del IVA por parte de los habitantes con discapacidad del cantón Cuenca en el período 2020-2022

Abstract

This study analyzes the access of people with disabilities to the tax benefit of Value Added Tax Refund (VAT) in Cuenca canton from 2020 to 2022. The study population features people with disabilities rated by the Ministry of Public Health. A mixed research methodology was adopted, featuring qualitative data on factors influencing variations in the use of the tax benefit and quantitative data obtained through surveys provided by the Internal Revenue Service. Results show that only 18.83% of the sample requested the VAT refund, while the remaining 81.17% did not do so. Some of those who did not claim the benefit, reported that that the main reason was their ignorance about the existence of such benefit and the perception that the procedures to receive it are excessively complicated. These data suggest a significant lack of knowledge and understanding of this tax right by people with disabilities in Cuenca canton.