Ecuador narrows VAT refund categories for seniors, keeps $144.60 monthly cap

Starting February 2026, Ecuador's tax authority (SRI) will limit the VAT refund program for adults over 65 and persons with disabilities to five expense categories: food, health, clothing, housing and education. Purchases for transport, mobility and communication – such as gasoline and mobile phone services – are no longer eligible.

The monthly maximum refund amount for seniors remains unchanged at $144.60, calculated from two basic salaries and the 15% VAT rate. For beneficiaries with disabilities, the refundable amount depends on the recognized disability percentage. Refund requests must be supported by electronic invoices issued in the beneficiary’s name and must relate to personal, first‑need consumption; purchases for third parties are excluded.