Efectos económicos y financieros del incremento del IVA 15% en las empresas comercializadoras de vehículos y autopartes en el Distrito Metropolitano de Quito

Abstract

This research analyzes Resolution No. 0528-042-2025-11-24 and examines the economic and financial effects derived from the increase in the Value Added Tax (VAT) from 12% to 15% on vehicle and auto parts trading companies in the Metropolitan District of Quito during the 2023–2024 period. The study was conducted under a quantitative approach, with a non-experimental, crosssectional, and descriptive-correlational design. Data were collected through a structured survey administered to a sample of 28 companies in the sector. This enabled the analysis of variables related to operating costs, profitability, profit margins, liquidity, working capital, pricing strategies, demand, competitiveness, and business strategies adopted after the VAT increase. The results indicate that the VAT increase generated mainly slight to moderate impacts on the analyzed companies. Regarding operating costs, around 60% of the companies reported slight increases, while a smaller percentage indicated moderate increases. Approximately 65% reported higher supplier and import prices, which led to reduced profit margins. However, nearly 70% chose to make minimal adjustments to their selling prices and partially absorb the tax impact in order to avoid significantly affecting demand and to maintain market competitiveness. In terms of liquidity, 40.6% of the companies reported no changes, while 37.5% indicated a slight decrease, reflecting moderate adjustments in working capital. Additionally, more than 50% reported a reduced capacity to offer discounts and promotions, although without substantial changes in their commercial strategies. Less than 10% reported decreased profits, payment delays, or the need to resort to external financing. In conclusion, the increase of VAT to 15% represented a low-impact challenge to the economic and financial stability of the automotive sector.