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Consolidated Text of the Internal Tax Regime Law, Ecuador

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Year of Version 2009 Dates Entry into force: November 17, 2004 Adopted: October 21, 2004 Type of Text IP-related Laws Subject Matter Copyright and Related Rights (Neighboring Rights), Other, Industrial Property 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 Main text(s) Main text(s) Spanish Codificación de la Ley de Régimen Tributario Interno PDF HTML
Legislation Is superseded by (1 text(s)) Is superseded by (1 text(s))
Internal Tax Regime Law (as amended up to January 3, 2019) (EC124)

WIPO Lex No. EC051