La devolución del IVA y su impacto social a personas de la tercera edad registrados en el Gad Sucre.

Abstract

The VAT refund for seniors is a benefit that reimburses the tax paid on the purchase of essential goods and services. This study analyzes the social impact on seniors registered with the Welfare and Development Directorate of the Decentralized Autonomous Government of the Canton of Sucre, identifying that many face difficulties in accessing this right, which reduces the impact of this social policy. The work is divided into three chapters. The first addresses the theoretical foundations, including the legal framework and the social impact of the VAT refund. The second chapter uses a descriptive, qualitative, and quantitative methodology, with surveys conducted among individuals registered with the Welfare and Development Directorate of the Decentralized Autonomous Government of the Canton of Sucre. These results revealed that the majority of seniors are unaware of their rights and the VAT refund process. To ensure reliability and analyze the data obtained through the applied techniques, SPSS version 26 statistical software was used.