Exención del impuesto de la patente municipal para personas con discapacidad

This research addresses the need to establish a comprehensive approach to guarantee equal and effective access to the tax exemptions of patents for people with disabilities, given that there exist constitutional dispositions that support this tax exemption, such as article 47 of the Ecuadorian Constitution, its application is not appropriately regulated, which limits the access to this benefit and prolongs inequality. Additionally, the Organic Law of Disabilities establishes some exemptions and preferred rates; however, the exemptions to the patent taxes for people with disabilities are not explicitly mentioned; similarly, it is also noted that article 550 of COOTAD also exempts the tax. This study involves the need to include the exemptions of patent taxes for people with disabilities in municipal and national legislation. The research was developed with a qualitative approach, using techniques such as the survey and the interviews with specific people relevant to this topic, and it is recognized the positive impact that this tax exemption could directly have on the quality of life, social inclusion, and economic accessibility to these people with disabilities. For this reason, as a conclusion, it is suggested the inclusion of a second paragraph in article 550 of COOTAD that regulates the municipal patent tax exemption for people with disabilities, and the need to establish clear and available criteria to have adequate access to this benefit.

• Egile nagusia: Acosta Cadena, Oscar Eduardo (author)
• Formatua: bachelorThesis
• Hizkuntza: spa
• Argitaratua: 2025
• Gaiak: IMPUESTO; DESIGUALDAD; PATENTE
• Sarrera elektronikoa: https://dspace.uniandes.edu.ec/handle/123456789/19084