Importaciones de vehículos con exoneración de impuestos, concordante con la ley orgánica de discapacidades en el ecuador

Abstract

Disabled people, as a way to comply with the principles of equality and inclusion, have a series of policies and benefits for this vulnerable sector, where exemption from taxes on the importation of motor vehicles is one of them. In this way, and according to the percentage of disability of the person, taxes such as VAT, ICE, ISD, tariffs, vehicle registration can be exempted, entering vehicles with a lower price, up to a maximum limit of $ 24,000. The objective of the work is to describe the applications of tax exemption percentage in the importation of vehicles, for which it will be described who are the people or companies that would benefit at the time of acquiring your motor vehicle. The methodology developed was the descriptive one to know the processes that people with disabilities must follow when importing a vehicle and the tax benefits to which it will be exposed, for which bibliographic sources such as the National Customs Service of the Ecuador (SENAE) and the Internal Revenue Service (SRI), accessing their web pages to obtain updated information. In this way, a series of procedures are exposed that must be followed, by people with some degree of disability, to import vehicles to Ecuador for their private or work use.