Análisis del régimen de beneficios tributarios para las personas con discapacidad, y de su impacto en la recaudación de impuestos fiscales en el año 2019

Abstract

Persons with disabilities currently make up approximately 3% of the total population at the national level. Over the years, policies and projects have been designed and implemented to ensure that this population group has equal opportunities and rights with the rest of the population. These include tax policies designed to benefit individuals with disabilities. Therefore, in this study, a bibliographic and legal review will be carried out to determine what is the current general regulations regarding tax exemptions and benefits for persons with disabilities. In addition, the level of impact they have had on tax collection in 2019 will be evaluated. Finally, it will investigate the implementation of affirmative action measures and the obstacles preventing their correct application, considering the acts of corruption that arose in 2020 and linked to the unregulated delivery of disability cards.