Ecuador Regulates VIS Housing Donations With 100% Income-Tax Rebate Mechanism

Ecuador issued Decree 440 on July 3, 2026, creating the regulation for companies and individuals to donate social-interest housing under the tax reform approved three months earlier.

The mechanism allows private companies and individuals to donate VIS homes built under parameters set by Miduvi, Ecuador’s urban development and housing ministry.

In exchange, donors may access an income-tax rebate equal to 100% of the donated value.

Tax Treatment

The rebate cannot exceed 30% of the taxpayer’s income tax caused in the corresponding fiscal year.

Any excess cannot be refunded and cannot be moved to future fiscal years.

The SRI will validate use of the tax benefit in the income-tax return.

Allocation Controls

Miduvi is responsible for defining the annual housing quotas eligible for the tax benefit.

The decree also orders Miduvi to implement a georeferenced digital system to register demand for social-interest housing, identify potential beneficiaries, verify socioeconomic conditions, and prioritize assignment of donated homes.

What To Watch

The implementation signal is quota design. Developers, donors, and tax planners should watch annual Miduvi quotas, the digital beneficiary system, SRI validation rules, and whether the 30% cap is enough to produce material private-sector participation.