Incidencia de los beneficios tributarios de la Ley Orgánica para Impulsar la Economía Violeta en la liquidación del Impuesto a la Renta de las empresas del sector textil del Distrito Metropolitano de Quito, período fiscal 2024

Abstract

This research analyzes the impact of tax benefits derived from the Organic Law to Promote the Violet Economy on the income tax settlement of companies in the textile sector in the Metropolitan District of Quito for the 2024 fiscal year. The overall objective was to evaluate how the application of additional deductions for hiring women influences the tax burden of these companies during a specific period. The methodology adopted was a mixed approach (quantitative and qualitative), with a descriptive, correlational, and explanatory scope, under a non-experimental and cross-sectional design. A sample of 37 active textile companies in the DMQ was used. The results reveal that, although companies claim to apply the law in its entirety, only a minimal percentage managed to effectively apply the tax incentive in their 2024 tax returns. Among the main barriers identified to taking advantage of the benefit are the lack of information and the complexity of the formal requirements. However, in companies that correctly applied the incentive, a reduction in the tax burden of between 6% and 10% was observed. This leads to the conclusion that there is inefficient application of the tax benefit due to the lack of internal policies between the human resources and accounting departments, which limits the real economic impact of the law on the sector. It is recommended that requirements be simplified and criteria be unified between the IRS and the Ministry of Labor to maximize access to the incentive