GATAVIA GLOBAL · Gatavia Ecuador

Short-term rentals in Ecuador

This section explains how tourism rental operates in Ecuador and how to correctly separate the different legal, tax, and operational layers. The concrete answer depends on the type of property, the manner of exploitation, and the applicable rules to the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Ecuador without confusing the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the mode of exploitation, and the rules that apply to the case. Specific and verified data is presented below in the Gatavia information block.

Investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Ecuador

Data, context and key indicators for the tourism market.

demand

Non-resident visitors Quito H1 2026

Non-resident visitors Quito H1 2026 Value: 418,444 visitors Reference year: 2026 Scope: Quito Interpretation: Recovery of the destination.

Period: 2026

tourism

1.36 million entries of foreigners in 2025

INEC recorded 1,357,873 international entries of foreigners.

Period: 2025

tourism

Quito exceeds 2019 levels

Quito received 418,444 non-resident visitors in the first half of 2026.

Period: January-June 2026

tourism

More than USD 140 million in tourism spending in Guayaquil

Tourism spending from April to June 2026 reached USD 140,251,276.

Period: April-June 2026

market

Análisis por microzona

Very territorial market

Quito, Guayaquil, Cuenca, Baños, and the coast have distinct profiles.

Period: 2026

Gatavia market assessment

Regulatory complexity

High

Operational complexity

High

Regulatory risk

High

Investment clarity

High

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Tourist Accommodation in Residential Properties

There is a specific category since 2023.

Tourist Accommodation in Residential Properties Application: Continental providers Verified rule: There is a specific category since 2023. Conditions: Habituality, temporality, and compensation. Exceptions: Galápagos is governed by special regulations. Timing: Before operating. Legal reference: Agreement 2023-011

national

Mandatory Tourism Registration

Yes, once and online.

Mandatory Tourism Registration Application: Tourist accommodation in residential properties Verified rule: Yes, once and online. Conditions: Activity registered correctly. Exceptions: The competence may be transferred to the GAD. Timing: Before operating. Legal reference: Agreement 2023-011, arts. 7-9

national

Mandatory LUAF

Yes.

Mandatory LUAF Application: Each unit/tourist activity Verified rule: Yes. Conditions: Prior Tourism Registration and corresponding payment. Exceptions: Specific details vary by GAD. Timing: Annual. Legal reference: Tourism Law, Agreement 2023-011 and Agreement 008-2024

national

Guest registry and custody six months

Mandatory.

Guest registry and custody six months Application: Regulated providers Verified rule: Mandatory. Conditions: Keep it available upon motivated request. Exceptions: Does not replace other applicable obligations. Moment: Each stay; keep for six months. Legal reference: Agreement 2023-011, art. 6

Short-term rental taxation

Persona natural: tarifa marginal máxima de renta 37% en 2026

37

Sociedades: tarifa general de tax a la Renta 25%

25

Taxation

VAT on accommodation for national tourists

15

Taxation

VAT 0% for foreign tourists under conditions

0

Taxation

Temporary tourist VAT of 8%

8

Taxation

Simple lease excluded from RIMPE

Regulatory and market evolution

08/20/2026

Non-resident visitors Quito H1 2026

Non-resident visitors Quito H1 2026 Value: 418,444 visitors Reference year: 2026 Scope: Quito Interpretation: Recovery of the destination.

06/01/2026

VAT Control

VAT Control Application: Taxable operations What to control: Determine rate based on guest, license, and date. Process: Cross-reference guest, LUAF, Tourism Registry, and holidays. Frequency: Each invoice Documentation: Invoice, reservation, licenses Evidence: Keep supporting documents Risk: High

12/01/2024

Mandatory LUAF

Yes.

09/22/2023

Tourist Accommodation in Residential Properties

There is a specific category since 2023.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Ecuador

Advanced analysis for owners, managers and investors who need to go beyond public information.

01

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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02

Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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06

Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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07

Managers

Compliance, representation, reporting and professional management for third parties.

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08

Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

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Sources and reference authorities

Alcaldía de Guayaquil

Consejo de Gobierno de Galápagos

INEC

Ministerio de Turismo

Tourism licenses on the mainland

Ministerio de Turismo

Galápagos Tourism licenses

Quito Turismo

Registro Oficial

Servicio de Rentas Internas

SRI

PROFESSIONAL PDF GUIDE

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.