Análisis del tratamiento tributario del IVA en el sector de la construcción y su incidencia en la recaudación fiscal en la provincia de Pichincha durante el periodo 2023 – 2025

Abstract

This research analyzes the tax treatment of the Value Added Tax (VAT) specifically within the construction sector in the province of Pichincha from 2023 to 2025, in the context of fiscal reforms, in accordance with the current regulations. The objective of the study is to assess the impacts of the VAT rate and how these changes have influenced business dynamics, fiscal revenue, and the economic sustainability of the companies involved in the study. The methodology adopted in this study was both qualitative and quantitative, meaning a mixed approach with a descriptive and correlational focus. A survey was conducted among various companies in the construction sector, and the results revealed that the reduction of VAT to 5% on certain construction materials was identified as a key incentive. This led to positive effects on employment creation, the purchase of supplies, and project demand. However, the effectiveness of this measure was uneven due to several influencing factors, such as high price-demand sensitivity, cost structures, and limitations in tax planning. Similarly, the 15% increase in VAT, rising external costs, and a lack of awareness regarding the regulations were crucial factors that affected cost reduction and demand. On the other hand, with respect to the VAT refund policy, the results indicate that this process improved business liquidity and, in some cases, allowed for a reduction in the cost of building new housing. From the perspective of tax auditing, it is concluded that the efficiency of the process heavily depends on the formalization and internal control within the companies. This study provides key evidence for evaluating and improving