El crédito tributario del IVA y la liquidez en las empresas del sector de servicios de mantenimiento de aires acondicionados de la zona 8 - Ecuador

This research analyzes the relationship between the Value Added Tax (VAT) tax credit and liquidity in companies in the air-conditioning maintenance services sector in Zone 8 of Ecuador during the period 2019–2024, based on the problem of accumulated, unused tax credits that affect corporate equity and investment capacity. The objective was to determine whether the VAT tax credit is significantly related to liquidity ratios, describing the current legal framework, the evolution of the credit, and the financial performance of 34 companies registered with the Superintendency of Companies. The methodology used a quantitative approach with descriptive, correlational, and explanatory designs; six years of financial statements were analyzed, together with tax documentary review and statistical tests of normality (Shapiro–Wilk and Kolmogorov–Smirnov), Spearman correlations, and a simple linear regression model. The results show a progressive increase in the VAT tax credit, with a strong concentration in 2023 and 2024 close to 49% of the total for the period, but no statistically significant correlation is observed between the accumulated credit and the main corporate liquidity ratios, which suggests inefficient management and limited use of available tax benefits. It is concluded that, although the VAT tax credit is a legal right with the potential to improve cash flow, its use is limited by knowledge gaps and by procedures perceived as complex, so it is recommended to strengthen tax training, financial planning, and the streamlining of refund or offset processes in order to improve the liquidity and sustainability of companies.