Through Resolution NAC-DGERCGC24-000000013 issued on March 28, 2024, the Tax Authority established the following list of construction supplies that are subject to a 5% Value Added Tax rate, if transferred locally:
| Category | Subcategory |
| Reinforcement steel bar | Reinforced corrugated AS42 steel rods with diameters of 8mm, 10mm, and 12mm. |
| Construction aggregates | Clay Sand Lime Limestone Aggregates |
| Concrete | Ready-mix concrete |
| Binder material | Cement and its derivatives Cement residue |
| Recyclable metallic materials | Ferrous scrap |
| Mortar | Mortar |
| Cement precursors | Clinker Pozzolan Gypsum |
| Prefabricated concrete and clay products | Paving Stone Block Bricks Prefabricated concrete products |
The VAT paid on the local acquisition or importation of goods or services for the production and/or commercialization of construction materials subject to a 5% VAT rate, and which has not been offset, may be recorded as a deductible expense in the fiscal year in which the VAT payment was made.
Andrea Moya, partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144
DISCLAIMER: The previous text has been prepared for informational purposes. CorralRosales is not responsible for any loss or damage caused as a result of having acted or stopped acting based on the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm.