Impacto socioeconómico a causa del covid-19 en la devolución del IVA a personas naturales año 2019- 2020 en El Oro.

Abstract

The IVA is an indirect tax on the purchase of goods or services; in the country there are several people in vulnerable situations that can access the benefits offered by the IRS such as the tax refund, as long as you have the invoices of purchases for personal use to perform the due application process in the internal revenue service and then permanently digital. In the city of Machala there is a large number of people with disabilities where the different amounts refunded and the number of access was known, which during the pandemic had a high social and economic impact because several taxpayers could not access this benefit. The interview and the search in reliable bibliographic sources allowed us to give a full result of the VAT refunds to people with disabilities.