ECIJA Ecuador’s Tax and Investment Practice Group has published a new information note on the procedure established by the Internal Revenue Service (SRI) for the issue of the Audiovisual Investment Certificate (CIA), a scheme designed to encourage audiovisual production in Ecuador by granting tax incentives.
The Audiovisual Investment Certificate constitutes a significant incentive for audiovisual content producers carrying out projects in the country, as it grants a tax credit in accordance with the requirements and conditions set out in current legislation.
In the briefing note, our team analyses the main aspects of the procedure, including the requirements for accessing the benefit, the deadlines for submitting applications, the process for assessing and issuing the certificate, the legal nature of the CIA as a tax credit, and the annual budgetary limit set for its granting.
It also highlights the practical considerations that companies in the audiovisual sector must bear in mind in order to plan their projects effectively and access this incentive in a timely manner, as well as the importance of complying with the requirements set by the tax authority.
We invite you to read our information note to find out about the procedure for issuing the Audiovisual Investment Certificate, the requirements for accessing this benefit, and the key aspects that audiovisual production companies developing projects in Ecuador should consider.
For further information or specialist advice, please contact our Tax and Investment Law team, comprising Paola Robalino, Jessica Dillon, Rodrigo Herrera and Carla Frías.
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