Ecuador’s IVA Refund Rules Are Tighter in 2026 for Older Adults and People With Disabilities

Ecuador's IVA refund system is still available in 2026, but the rules are being applied more tightly.

The refund is meant to return IVA paid on basic goods and services to older adults and people with disabilities.

How Much Can Be Recovered

For older adults, the maximum refund is $144.60 per month in 2026.

For people with disabilities, the refund amount depends on the certified percentage of disability.

What Expenses Qualify

The SRI recognizes invoices in these categories:

• Food
• Clothing
• Health
• Education
• Construction

The SRI no longer accepts requests tied to:

• Fuel
• Transportation
• Culture
• Communication
• Sports

A receipt can show IVA and still fail if the purchase category is excluded.

Invoice Rules

For an invoice to count, it must meet three conditions:

• It must be issued with a cedula
• Invoices with RUC are not accepted
• The purchase must be for personal consumption

The SRI can reject purchases connected to commercial or economic activity.

How The Process Works

Automatic refunds require prior registration at an SRI office to obtain a confirmation code. At an authorized store, the beneficiary presents the cedula number and enters the assigned code so the refund can be validated in real time.

Online requests can be made through the SRI portal by entering the Devoluciones section, selecting Devolucion del IVA, reviewing available invoices, choosing valid receipts, confirming the bank account and submitting the request.

Refunds can be requested up to five years after the invoice issue date.

What This Means For Expats

Many foreign residents qualify for Ecuador's senior benefits only after they are properly documented in the local system, so the operational detail matters: the invoice has to be under the correct cedula at the time of purchase.

If you help an older parent, spouse or household member manage receipts, sort invoices by category before submitting. The tighter controls mean a messy pile of receipts is more likely to waste time than produce a refund.