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
Revista:
Contaduría y administración

ISSN: 0186-1042 2448-8410

Ano de publicación: 2022

Volume: 67

Número: 2

Tipo: Artigo

Outras publicacións en: Contaduría y administración

Resumo

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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