On February 12, 2026, through Executive Decree No. 304, a reduction of VAT from 15% to 8% was ordered for all services classified as tourism activities, in accordance with Article 5 of the Tourism Law. This provision will be in force on Saturday, February 14; Sunday, February 15; Monday, February 16; and Tuesday, February 17, 2026.

Article 5 of the Tourism Law considers as tourism activities those carried out by natural persons or legal entities engaged in the paid provision of one or more of the following:

1. Accommodation;
2. Food, beverages, and entertainment;
3. Travel agency and tourism intermediation services;
4. Tourist transportation;
5. Organizers of events, congresses and conventions, meetings, incentives, conferences, fairs, and exhibitions;
6. Convention centers, reception halls, and banquet halls;
7. Tourist guiding services;
8. Community tourism centers;
9. Theme parks and permanent attractions; and,
10. Spas, thermal baths, and tourism recreation centers.

This document is a summary of Executive Decree No. 304. It contains information that we have deemed relevant and does not necessarily reflect the opinion of Robalino®; therefore, it may not be considered as legal advice.

If you would like more information about this matter, please do not hesitate to contact us at:
unidadtributaria@robalinolaw.com