Inheritance and Legacy Tax Form: Format, Filling and MORE

8 minutos de lectura

Here we provide you with information so that you can make the tax declaration and we provide you with the Inheritance and Legacy Tax Form in electronic. Do not forget that paying taxes is not only a duty to the country, but also a commitment to Ecuadorians.

If you’re beneficiary of an inheritance, legacy or you are simply the beneficiary of a donation, this information interests you. Do not forget that the term to declare and pay the inheritance and legacy tax is 6 months from the death.

Continue reading!

Inheritance and Legacy Tax Form Format

If you want to get the version of the Inheritance and Legacy Tax Form in EXCEL format (.xlsx), press HERE.

Filling out the Inheritance and Legacy Tax Form

Remember that the Inheritance and Legacy Tax Form this ONLINE and you can access it through the page ( Once there, select “SRI online” and then the option “Service channels”.

Once the option is selected, we select in the left side menu the options in the following order:

  1. Declarations
  2. Tax return
  3. Preparation and submission of declarations

Once this is done, a window will appear in which we must authenticate with the username and password that we have registered in the SRI. Once authenticated, the system will show us the forms that are available online.

The next thing we must do is select the Income Form Inheritances, Legacies and Donations and fill it from 4 easy steps.

Step 1: Select the period to be reported

On this screen you just have to select the period you want to report and then press the «Next» button.

Remember to select the correct form for your return. That is, if it is inheritance (tax code 1088) or if it is donation (tax code 1087).

Step 2: Answer the questions necessary to generate the form

On the next screen, a group of questions will appear, which will help you establish the necessary boxes so that you can make your declaration. To complete this step you must:

  1. Answer the indicated questions. Note that the questions in case of selecting inheritance vary in relation to the questions for donations. Additionally, automatically answered questions can be displayed.
  2. Press the «Next» button

Below is the form that you must fill out to complete the declaration and subsequent payment of taxes. Remember that this form is generated from the answers to the questions you just answered.

The first field to fill in corresponds to the beneficiary information. For which you must indicate the following:

  • Reporting subject. Here it is identified if the person who declares is the taxpayer himself or a representative of this.
  • Relationship or relationship to the deceased / donor. Here you must identify the relationship that you have with the deceased. The list contains the options: father, mother, son, spouse, brother, nephew, others, and none.

Identification of the declarant and the deceased

If the tax is levied by inheritance, you must identify the deceased and the succession. For this you must provide the following information:

  • Type of identification of the deceased person. You must indicate if the identification to be registered is the identity card, passport or foreign identification of the deceased person.
  • Identification number of the deceased person. Enter the identification number of the deceased.
  • Company name, denomination or surnames and full names of the deceased person. Here you must enter the full name of the deceased, starting with the last name.
  • Marital status of the deceased person. Indicates whether the deceased is single, married, divorced, widowed or common-law union.
  • Total heirs / legatees. You must indicate the number of heirs or legatees left by the deceased.
  • Date of death. If the date of death is in the base of the Civil Registry, this field is filled in automatically without the possibility of editing. Otherwise, you can select the date using the calendar option.
  • RUC (undivided succession). You must enter the RUC tax identification number of the undivided estate. Remember that the number must be valid and have 13 characters.
  • Denomination (undivided succession). This field automatically records the company name found in the RUC database.

Identification of the declarant and the donor

If the tax is levied by donation, you will need to identify the donor. For this you must provide the following information:

  • ID Type. You must indicate the identification of the donor to be registered: identity card, passport (non-resident foreign natural persons), foreign identification or foreign tax identification (foreign companies).
  • Identification number: Enter the donor identification number.
  • Surname and names / Company name. Here you must enter the full name of the person who made the donation, starting with the last name.
  • Country of residence. You must indicate the country of residence of the person who made the donation.
  • Date of deed, act or contract. In this field you must indicate the date of the deed, act or contract of the donation in dd / mm / yy format.
  • Notary’s location. Here you indicate the location of the notary’s office.
  • Country of the notary. You must select the country where the notary is located.
  • Canton of the notary’s office. select the canton where the notary’s office is located.
  • Notary number. Enter the number of the notary’s office in this field.
  • Total number of local donors (Informative). This field automatically shows the total number of local donors that were identified in the detail.
  • Total number of foreign donors (Informative): This field automatically shows the total number of donors abroad that were identified in the detail.

Once the inheritance or donation has been identified, the rest of the form is filled out with detailed and pertinent information with the declaration in the following areas:

  • Sole proprietorship
  • Property
  • Motorized land vehicles, ships and aircraft
  • Cash and credits
  • Representative and capital rights
  • Other furniture and rights

Once the information on the value of the inheritance or donation has been provided, you proceed to supply the deductible information and exemptions. When you’re done, click on the «Next» option.

Step 3: Delivery of tax information

Once the above information is completed, you will be presented with a box called «Tax Information». It details the information in the declaration.

This information is presented to you for the purpose of allowing you to verify the information provided, so that you feel confident to proceed with the return. If you consider that you are missing information to complete the form or you need to verify, you can click on the «Save draft» option.

This will allow you not to lose the information you provided while verifying or locating the information that generates doubt.

Once the information is verified and completed Press the «Next» option to display the summary of the information entered. On this screen you can also review the detail of fines or interest that you have generated if this is the case.

If you must enter the data of your accountant, answer «yes» to the question «Do you require an accountant’s signature for this statement?»

Once the data is verified and you are sure of the information, press the «Next» button to complete this step.

Step 4: Payment

In this window you will find the means available to cancel your tax return, which include:

  • Central Bank securities
  • Dematerialized credit notes
  • Credit notes with exception
  • Credit note with foreign currency outflow tax
  • Credit cards, web button or windows of financial institutions
  • Debit agreement (to own account or to third parties)

If you select any of the first three available means, the system will automatically place the pending value to be covered. However, this information is editable and you can place the value you want to pay with any of the means of payment.

If you select the debit agreement option, the account numbers that you previously entered will be shown to you. If you do not have a registered bank account, the system will allow you to enter it at that time.

To make the payment you must press the «Accept» button. In this option the system will allow you:

  • Print the electronic payment receipt («Print receipt» button)
  • Print your declaration («Print» button)
  • Select a new declaration («New declaration» button)

Usefulness of the Inheritance and Legacy Tax Form

The Inheritance and Legacy Tax Form It serves to tax the increase in assets of free transactions such as inheritances, bequests or donations. The person generates this tax at the time he accepts the inheritance or the transfer contract of the donation or legacy is signed.

If you must declare this tax, remember that the SRI has placed the Inheritance and Legacy Tax Form online for easy filing. You can access it through the institutional website (

How can I process it?

The Inheritance and Legacy Tax Form You can process it at the corresponding SRI service offices, or online through

If you want more information about it, click HERE.

Who Should Do It?

They must fill out the Inheritance and Legacy Tax Form those natural or legal persons that have increased the patrimony by free transactions. Are these residents in Ecuador or are foreigners with assets and rights in Ecuador.

What is the Inheritance and Legacy Tax Form?

The Inheritance and Legacy Tax Form It is a form that serves to declare the tax for capital increases. Either the product of inheritances, bequests, donations or any act of free property and rights.

This form allows you to identify the income that must be taxed and which expenses are deductible for illness, funerals, inheritance, hereditary debts, among others.

Thanks for reading us!


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