El Salvador

Northamerica

Is there a legal regulation in El Salvador on the validity period of Giftcards?
In El Salvador there is no specific legal rule on the validity period of Giftcards. Under the Civil Code, a limitation period of three years applies to contractual claims. Providers must clearly state the validity period on the Giftcard.
How are Giftcards treated for tax purposes in El Salvador (VAT, single-purpose / multi-purpose)?
Giftcards are subject to VAT (IVA), which generally becomes payable only when the Giftcard is redeemed. A distinction between single-purpose and multi-purpose Giftcards is not provided by law.
What special rules apply in El Salvador for the sale, issuance, or redemption of Giftcards?
Giftcard sales in El Salvador are generally permitted. Providers must be tax-registered and document transactions. Digital Giftcards are also subject to the e-commerce law of 2020.
Which consumer rights apply in El Salvador regarding expired Giftcards?
El Salvador’s consumer protection law does not contain a rule requiring refunds for expired Giftcards. However, merchants must state expiry dates transparently. Missing information can be treated as a misleading commercial practice.