Official text of Ecuador's COOTAD municipal tax provisions (Articles 491-561) with English summary. Covers urban and rural property tax rates, alcabala transfer tax, capital gains (plusvalía), vehicle tax, business patent tax, and exemptions for property owners and expats.
Complete official text of Ecuador's Ley de Inquilinato (Tenant Law) with English summary. Covers rent caps, minimum lease terms, tenant rights, eviction rules, and subletting restrictions for urban rentals.
Complete official text of Ecuador's Ley de Propiedad Horizontal (Horizontal Property / Condo Law) with English summary. Covers condo ownership, common areas, HOA fees, building modifications, insurance requirements, and co-owner rights for apartments and residential complexes.
Official text of Ecuador's Ley de Régimen Tributario Interno (LORTI) covering property transfers, rental income taxation, capital gains, income tax rates for individuals and companies, and 2025-2026 tax brackets.