Ecuador published the Law for Digital and Audiovisual Transformation in the Official Gazette on 7 February 2023. The law contains various measures for digital and audiovisual transformation, including certain tax incentives:
- A special regime providing a customs tax exemption on the import of qualifying capital goods for audiovisual productions;
- A remittance tax (ISD) exemption on payments made for carrying out audiovisual production activities in Ecuador, including payments for the importat…