On 22 July 2015, the Ecuadorian government exempted certain transactions from the currency outflow tax (ISD) via Resolution 107-2015-F. Outbound payments that are connected to foreign direct credit, credit lines or deposits shall no longer be subject to the 5 percent tax imposed in 2008.
 
Eligible funds have to fulfull four requirements:
1) be in the form of a direct loan, credit line or deposit;
2) registration at the Central Bank;
3) a maturity exceeding one year;
4) be directed to the financing of corporate productive loans, business productive loans, loans to SMEs, priorty commercial credit, housing credit, micro credit or to alleviate liquidity requirements of such entities.