Ecuador

Consolidated Text of the Internal Tax Regime Law

Year of Version:2009
Date of Entry into Force:November 17, 2004
Date of Text (Enacted):October 21, 2004
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Industrial Property, Other
Notes:
This consolidated version of the Internal Tax Regime Law includes the reforms incorporated by the 'Law Amending the Internal Tax Regime Law and the Law Amending Tax Equity in Ecuador' promulgated on December 15, 2009 and entered into force on December 23 of the same year.

In accordance with Article 8 (4), profits or royalties generated by copyrights and industrial property are considered as 'source of national income.'

The Articles 52 and 53 provide that the Value Added Tax (VAT) is imposed to the value of transfering copyright, related rights and industrial property rights, even if the transfer is free of charge.
Available Texts: 
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Codificación de la Ley de Régimen Tributario Interno Codificación de la Ley de Régimen Tributario Interno, Complete document (pdf) [310 KB]

WIPO Lex No.:EC051

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Ecuador