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

  1. Xavier Vence Deza 1
  2. Sugey J. López Pérez 2
  1. 1 Universidad Santiago de Compostela, España
  2. 2 Instituto Tecnológico de Sonora

    Instituto Tecnológico de Sonora

    Cd Obregon, México


Contaduría y administración

ISSN: 0186-1042

Year of publication: 2022

Volume: 67

Issue: 2

Pages: 14

Type: Article

More publications in: Contaduría y administración


SCImago Journal Rank

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • SJR Journal Impact: 0.182
  • Best Quartile: Q3
  • Area: Business, Management and Accounting (miscellaneous) Quartile: Q3 Rank in area: 256/351


  • Social Sciences: B

Scopus CiteScore

(Indicator corresponding to the last year available on this portal, year 2021)
  • Year 2021
  • CiteScore of the Journal : 0.9
  • Area: Business, Management and Accounting (all) Percentile: 27


The importance of repair and maintenance (R & M) activities that contribute to prolonging the lifetime of goods is highlighted as a key component in the transition to a sustainable circular economy (CE). The impact of Value-added Tax (VAT) on R&M activities is empirically analysed and a critical analysis of their tax treatment in the VAT Law (LIVA) and the existing tax benefit regime is carried out. On this basis, a VAT reform proposal is formulated, focusing on zero-rate benefits and exemptions. The impact and fiscal cost is quantified, as well as ways to compensate for this fiscal cost.

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