Reformar el IVA para impulsar los servicios de reparación y la economía circular

  1. Xavier Vence 1
  2. Sugey de J. López Pérez 2
  1. 1 Universidad Santiago de Compostela, España
  2. 2 Instituto Tecnológico de Sonora, México
Zeitschrift:
Contaduría y administración

ISSN: 0186-1042 2448-8410

Datum der Publikation: 2022

Ausgabe: 67

Nummer: 2

Art: Artikel

Andere Publikationen in: Contaduría y administración

Indikatoren

SCImago Journal Rank

  • Jahr 2022
  • Impact SJR der Zeitschrift: 0.182
  • Höchstes Quartil: Q3
  • Bereich: Business, Management and Accounting (miscellaneous) Quartil: Q3 Position im Bereich: 277/375

CIRC

  • Sozialwissenschaften: B

Scopus CiteScore

  • Jahr 2022
  • CiteScore der Zeitschrift: 1.2
  • Bereich: Business, Management and Accounting (all) Perzentil: 28

Zusammenfassung

Se destaca la importancia de las actividades de reparación y mantenimiento (RyM) que contribuyen a prolongar la vida útil de los bienes como una componente clave en transición a una economía circular (EC) y sostenible. Se analiza empíricamente el impacto del Impuesto al Valor Agregado (IVA) en las actividades de RyM y se realiza un análisis crítico de su tratamiento fiscal en la Ley del IVA (LIVA) y el régimen de beneficios fiscales existentes en la misma. Sobre esa base se formula una propuesta de reforma del IVA centrada en beneficios tasa 0 y exenciones. Se cuantifica el impacto y su coste fiscal, así como vías para compensar ese coste fiscal.

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