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On May 28th, 2024, the INTERNAL REVENUE SERVICE issued the Resolution No. NAC-DGERCGC24-00000019, which established the process for the refund of VAT paid by companies and individuals on local purchases or imports of goods and services for the construction of real estate projects.


The amount subject to this refund will be the VAT generated by local purchases or imports of goods and services made from January 1st 2024, that does not exceed the 6.5% of the total referenced cost of the project indicated by the taxpayer in the documents registered before the MIDUVI or IRS.


Beneficiaries must request the VAT refund on a monthly basis and for each project. Additionally, they must comply with the process of pre-validation virtually through the SRI’s institutional portal or through the SRI’s on-site windows.


The following documentation shall be attached to the beneficiary’s first application:


  • The registration of the real estate project before the MIDUVI or IRS if the real estate project is their own housing and does not exceed two projects per year.

  • Copy of the construction permit granted by the Municipal Authority where the real estate project is developed.

  • The pre-validation report of sales vouchers, downloaded from the IRS website.

  • The list of physical and electronic sales vouchers, which support the total value of VAT declared by the beneficiary.. If required, the vouchers must be registered in the “Simplified Transaction Annex”.


Certification letter for the information in case the information is entered digitally, subscribed by the applicant, according to the format provided in the SRI.


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This publication contains information of general interest and does not constitute legal opinion on specific issues. Any analysis will require legal advice from the Firm.