Incidencia en la aplicación de la reforma tributaria para la devolución del 50% del Impuesto al Valor Agregado (IVA) pagado por sociedades que se dediquen exclusivamente a la producción de audiovisuales, producción de videos musicales, telenovelas, series, miniseries, reality shows, televisivas o en plataformas en internet, o producciones cinematográficas, que efectúen sus rodajes en la ciudad de Quito durante el año 2019, según Resolución No. NAC-DGERCGC19-00000036

Abstract

The subject addressed in this research aims to analyze the impact that take place with the implementation of new economic stimulus, according to article the 26 of the Organic Law of Culture, which provides the creation of strategies that promote the development of the cultural field. For this purpose, it is intended to know the reaction of the audiovisual production sector that has the right to request the return of 50% Value Added Tax (VAT) in the city of Quito throughout the period. Therefore, it is necessary to approach companies, legally registered in the Superintendence of Companies under this branch, through surveys that allow us to prove the effects of this reform. The conclusions derived from this research, show that the audiovisual productive sector needs to give greater importance and take advantage of the benefits that the government grants. Keywords Audiovisual production, Value Added Tax (VAT) refunds, taxes.