Aplicación del IVA e impuesto a la renta en transacciones virtuales, desafíos y regulación en la provincia de Loja, periodo 2021 - 2024

Abstract

Abstract: The primary objective of this research study was to analyze the application, challenges, and regulation of VAT and income tax in online transactions in the province of Loja (2021 2024). A non-experimental methodological design was employed, involving descriptive and documentary research, a quantitative approach, and an analytical-logical method. The techniques used included direct observation, data collection, and analysis of reports. The population and sample consisted of tax records and digital transactions from the period. The results show that digital transactions in Loja accounted for an average of just 0.07% of total local sales. However, the VAT applied to these transactions averages 8.79% of the national total, while income tax represents 0.22% of the country s total tax revenue during that period. In conclusion, although taxes generated by digital transactions account for a small share at the national level, their revenue-generating potential grows as their commercial structure becomes more established. Therefore, it is necessary to collect and withhold these taxes at the exact moment digital payments are made.