Análisis del impacto en el régimen del IVA a Adultos mayores para la sostenibilidad y la calidad de vida.

Abstract

This study addresses the limited effectiveness of the VAT refund system (SRI, 2025) for older adults in Ecuador as its main problem, a situation that hinders their economic stability and their ability to maintain a dignified life. The overall objective is to analyze how this benefit influences the strength of their personal finances and their living conditions. To this end, a mixed methodology was developed, combining regulatory review, statistical analysis, and direct surveys of beneficiaries, in order to understand their actual experience with the system. Among the findings, it is highlighted that the VAT refund increases disposable income and helps cover essential expenses, especially food and medicine; however, obstacles such as complex procedures, lengthy processing times, and limited knowledge of the process remain. The study concludes that the program is valuable but requires simplification, greater dissemination, and accessible access tools to enhance its social impact and guarantee dignified aging.