The "Certificado de Residencia Fiscal" in Ecuador: An Expert Guide for Cuenca Expats

Tax Residency in Ecuador: The Legal Foundation

Ecuadorian tax residency is defined in Artículo 9 of the Ley de Régimen Tributario Interno. An individual is considered a tax resident if they meet either of these conditions:

1. The 183-Day Rule: Physical presence in Ecuador for more than 183 calendar days, consecutive or not, within any 12-month period. Temporary absences do not interrupt the continuity of presence.
2. Center of Vital Interests: The individual's primary economic or personal interests are based in Ecuador.

For a prospective retiree, the Ministerio de Relaciones Exteriores y Movilidad Humana needs assurance that you are not already an undeclared tax resident.

The Certificate's True Purpose in Your Visa Application

The document required by immigration is not a "Certificate of Not Being a Tax Resident." Instead, the ministry requires proof of your current standing with the Servicio de Rentas Internas (SRI).

For a new applicant, this is typically satisfied by obtaining a "Certificado de Cumplimiento de Obligaciones" (Certificate of Tax Compliance). This certificate shows a clean slate—that you are not registered as an active taxpayer and have no pending obligations, serving as proof you do not meet the criteria for tax residency at the time of application.

Is This Certificate Mandatory for the Retiree Visa?

Under the current regulations of the Ley Orgánica de Movilidad Humana (LOMH), yes, this is a standard evidentiary requirement for the Jubilado visa category. It verifies that your financial basis for the visa is legitimate and that you aren't attempting to circumvent other visa categories.

Expert Tip: Always refer to the visa as the Visa de Residencia Temporal de Jubilado, as many online resources use outdated terminology.

How to Obtain Your Certificate: A Step-by-Step Guide

The process is managed through the SRI.

Step 1: Obtain your SRI Password (Clave) in Person

• Go to the main SRI office in Cuenca, located at Avenida Remigio Crespo Toral y Federico Proaño.
• You will need your original passport and your visa application order (orden de visa) or orden de cedulación.
• Ensure the name on your passport perfectly matches the name in their system.
• The process of getting your clave is free.

Step 2: Access the SRI en Línea Portal

• Navigate to the official SRI website: www.sri.gob.ec
• Select "SRI en Línea" and log in with your ID number (passport number initially) and your obtained clave.

Step 3: Generate the Correct Certificate

• Once logged in, navigate the menu on the left: Certificados > Cumplimiento Tributario.
• Click "Generar Certificado."

Step 4: Download and Verify

• The system will generate a PDF document. This is your official "Certificado de Cumplimiento de Obligaciones."
• What to Look For: The certificate should state something like "NO registra obligaciones pendientes con el SRI" and "NO registra deudas en firme."

Step 5: Print and Submit

• Print the certificate and include it with your visa application package.
• Cost and RUC: Generating this certificate from the SRI portal is 100% free of charge. Your RUC (Registro Único de Contribuyentes) for a foreign individual (persona natural) will be your cédula number (once issued) followed by the suffix "001."

Legal Checklist for a Flawless Process

• [ ] Verify Visa Type: Confirm you are applying for the Visa de Residencia Temporal de Jubilado.
• [ ] In-Person First: Schedule your visit to the main Cuenca SRI office to obtain your clave.
• [ ] Prepare Documents: Bring your original passport and visa order. Ensure name consistency.
• [ ] Navigate Online: Log into SRI en Línea and generate the "Certificado de Cumplimiento Tributario."
• [ ] Check Certificate Content: Confirm the certificate shows no outstanding obligations.
• [ ] Submit with Application: Include the freshly printed PDF with your visa paperwork.

⚠️ Legal Alert: When to Immediately Consult a Professional

If any of the following situations apply to you, stop and consult an experienced immigration or tax attorney before proceeding:

• You have previously spent more than 183 days in Ecuador in any 12-month period.
• You own an Ecuadorian corporation or significant real estate that generates income.
• You have previously been issued a RUC for any business activity.
• The SRI portal shows an unexpected error, a pending obligation, or a debt.
• You are married to an Ecuadorian citizen or have other deep-rooted family or economic ties that could complicate the "center of vital interests" test.

Attempting complex processes like a formal request for tax residency disassociation (desvinculación de residencia fiscal) without counsel is ill-advised.

Conclusion

The "Certificado de Cumplimiento de Obligaciones" is a critical, yet manageable, piece of your residency puzzle. By understanding its legal purpose, following the precise steps, and recognizing when to seek expert help, you can confidently check this item off your list and move one step closer to your new life in Cuenca.