Ecuador has updated its audiovisual investment certificate regime, with new procedures for applications, project approvals, eligible costs and tax credit allocation.
Ecuador has introduced new technical regulations for audiovisual investment certificates (AICs), changing how projects apply for, receive and complete the tax incentive.
The Ministerial Agreement MPCEI-MPCEI-2026-0039-A was published in the Official Gazette on 12 August 2026 and took effect on the same day.
The revised rules transfer administration of the scheme to the Ministry of Production, International Trade and Investments (MPCEI) and replace the previous approval process with a project approval resolution and a completion resolution.
New application system
Applications will generally be processed through an open-window, first-come, first-served system.
A competitive allocation process will apply once 90% of the annual allocation has been used. Projects will then be assessed based on criteria including foreign investment and the employment of Ecuadorian crew.
The framework sets a maximum annual allocation for audiovisual investment certificates (CIA), with an individual project generally unable to receive more than 50% of the annual allocation.
37% tax credit
The audiovisual investment certificate (CIA), issued by the Internal Revenue Service (SRI), recognises 37% of eligible local costs and expenses incurred in Ecuador for audiovisual and logistics services.
Eligible productions include feature films, short films, series, reality shows, music videos, video games, qualifying audiovisual advertisements and other multimedia projects.
The revised rules also allow eligible costs and expenses incurred up to one year before the beginning of the fiscal year in which the project approval resolution is issued to be recognised.
Minimum investment requirements
Projects must meet minimum local spending requirements depending on their format.
Fiction feature films, telenovelas and superseries require at least USD 400,000 in eligible local spending. The minimum is USD 150,000 for series and reality shows and USD 100,000 for documentary feature films.
Advertisements and projects limited to development or post-production require at least USD 40,000, while short films, video games and multimedia projects and music videos require at least USD 30,000.
Changes to project extensions
The new rules restrict extensions to cases involving force majeure or unforeseeable circumstances.
The maximum extension has been reduced from 50% to 40% of the original project term.
Expanded eligible expenses
The regulations introduce an updated ISIC-based catalogue of eligible expenses. The catalogue provides greater detail on permitted services, including legal, accounting, tax, technology, accommodation, security and healthcare services.
Projects must also comply with specified execution periods depending on their format and production phase.
Completion requirements
Before the CIA can be issued, producers must obtain a completion resolution and undergo an external financial audit by an auditor registered with Ecuador’s companies and insurance regulator.
The revised framework replaces the previous technical rules and provides a more structured process for allocating and overseeing audiovisual tax incentives. The changes are intended to support foreign investment and local production while setting clearer requirements for eligible expenditure, project completion and access to the tax credit.
