Análisis del levantamiento de gravámenes y su impacto en la importación de vehículos para personas con discapacidad en la ciudad de Loja

Abstract

This essay analyzes the impact of the lifting of taxes on vehicle imports for people with disabilities in the city of Loja, Ecuador. The author, Patricia Arrobo, explains how the elimination of tax benefits has significantly increased the costs of acquiring adapted vehicles, affecting the accessibility, autonomy, and quality of life of this vulnerable group. Although Ecuadorian legislation provides tax exemptions, bureaucracy, lack of information, and complex administrative processes limit their effectiveness. The study proposes a regulatory and administrative review to facilitate access to these benefits, including the digitalization of procedures, training of public officials, and the creation of specialized dealerships. The study highlights the need for inclusive public policies that promote equity and reduce economic and social barriers. The methodology used combines documentary analysis, interviews, and statistical data, focusing on the 2021–2024 period. The findings reveal that, although tax abolition has the potential to improve the mobility of persons with disabilities, its current implementation presents obstacles that must be overcome to ensure effective inclusion. It is recommended that monitoring mechanisms be established, the process be made more transparent, and local adaptation of vehicles be encouraged.