The 150% tax incentive: a strategic opportunity to promote cultural projects in Ecuador
The 150 % tax incentive is a key tool for the 2025 tax deadline. Through this mechanism, in force in Ecuador, companies can deduct up to an additional 150% of income tax for the sponsorship of qualified cultural or sports projects. This provision not only improves tax efficiency, but also generates a positive impact on key sectors of social development: art, culture and sport.
This benefit is regulated by the Ministry of Culture and Heritage, which must previously qualify the projects that can be sponsored. Once the project has been qualified, the companies that allocate resources to finance it can access a preferential deduction in their tax returns.
ECIJA GPA's Media and Entertainment area highlights that this incentive represents a triple advantage for organisations: tax optimisation, reputational positioning and tangible social commitment.
The procedure to apply for the incentive is summarised in three stages:
- Qualification of the project, obtained by the cultural or sports promoters before the Ministry.
- Signing of a sponsorship contract with the company interested in supporting the project.
- Obtaining the certification, which enables the deduction of 150% in the corresponding fiscal year.
In addition, ECIJA GPA has a portfolio of qualified cultural and sports projects available, ready to be sponsored by companies seeking to take advantage of the benefit before the end of the year.
This incentive, whose application expires on 31 December 2025, allows companies to replace part of their tax burden for social investment of high strategic value, while contributing to the strengthening of the cultural and sports ecosystem of the country.
From ECIJA GPA, we invite all companies to consult with our Media and Entertainment team to learn about the available alternatives and get advice on the proper application of the benefit.
