Análisis de efectos de la reducción del IVA en el sector hotelero durante feriados 2024, Santa Cruz – Galápagos

Abstract

This academic article analyzes the effects of the VAT reduction from 15% to 8% applied to the hotel sector of Santa Cruz Island, Galápagos, during the 2024 national holidays. The measure aimed to encourage domestic tourism and support local economic recovery. The study evaluated its impact on tourism demand, hotel revenues, and tax management. A quantitative, descriptive, and non-experimental approach was used, including surveys of registered hotels and interviews with tax and tourism specialists. The results show that the VAT reduction did not generate significant increases in occupancy or revenues. Structural and operational factors were also identified as limiting its effectiveness. It is concluded that a VAT reduction applied in isolation has a limited impact in insular destinations such as Galápagos; therefore, it should be complemented with comprehensive tourism promotion strategies and business strengthening initiatives.