Análisis de los Principales Beneficios Tributarios en empresas privadas del sector comercial de productos alimenticios de acuerdo con la Ley Orgánica de Discapacidad en la Ciudad de Quito durante el año 2022

Abstract

This article with the theme analysis of the main tax benefits in private companies in the commercial sector of food products, according to the Organic Law on Disability in the city of Quito during the year 2022, reveals an interesting and beneficial scenario for companies that comply with this regulation. Ecuador's Organic Law on Disability, enacted in 2012, has as its main objective to promote inclusion and equal opportunities for people with disabilities. In this context, companies that hire people with disabilities can access a series of tax benefits, which encourages hiring and improves the quality of life of this population group. One of the main tax benefits is the additional deduction of 150% of the remunerations paid to people with disabilities in the calculation of income tax (Organic Law on Disability, Art. 47). This not only reduces the company's tax burden, but also encourages labor inclusion. In addition, companies can deduct up to 100% of investments in infrastructure and technology aimed at accessibility for people with disabilities (Organic Law on Disability, Art. 48). These incentives contribute to creating a more inclusive and accessible environment. During 2022, in Quito, many companies in the commercial food products sector took advantage of these tax benefits, resulting in increased hiring of people with disabilities and significant investment in accessible infrastructure. According to the Internal Revenue Service (SRI), there was a 15% increase in the number of companies claiming these tax deductions compared to the previous year (SRI, 2023). This indicates a positive trend towards inclusion and corporate social responsibility. However, despite these advances, there are challenges that need to be addressed. Among them, the lack of awareness and dissemination of these benefits by some companies, as well as the need for greater oversight and monitoring by the competent authorities to ensure compliance with the law. Business training and awareness-raising on the inclusion of people with disabilities is also essential to maximize the impact of these tax benefits. The Organic Law on Disability offers important tax benefits to companies in the commercial food products sector in Quito. These incentives not only alleviate the tax burden, but also promote inclusion and equal opportunities for people with disabilities. However, it is crucial to improve the dissemination and enforcement of these provisions to achieve greater social and economic impact.