On March 31, 2026, the Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC26-00000015, through which it amended the procedure for the issuance, endorsement, use, and cancellation of tax credit notes. The most relevant changes are summarized below:
By means of the 4th Supplement of Official Register No. 240 dated March 10, 2026, the Ministry of Labor, published the Ministerial Agreement MDT-2026-059 (hereinafter the “Agreement”) was published. The Agreement establishes the Procedure for the Authorization of Special Work Shifts or Schedules and the Efficient Workday for Development modality. Key points include the following:
On March 4, 2026, the “Organic Law for Comprehensive Cancer Care” (the “Law”) was published by means of the seventh supplement of the Official Registry No. 236. From a strictly labor perspective, we highlight the following:
Through Resolution No. NAC-DGERCGC26-00000009, the Ecuadorian Internal Revenue Service (Servicio de Rentas Internas – SRI) updated the Income Tax withholding rates to be applied by special taxpayers and other withholding agents as of March 1, 2026, upon making payments or recording income subject to taxation in favor of beneficiaries.
The Ministry of Commerce, Industry and Tourism of the Republic of Colombia issued Decree No. 0170 of 2026, whereby it adopted a reciprocal tariff equivalent to 30% ad valorem applicable to certain products imported from the Republic of Ecuador
On 18 February 2026, the Data Protection Authority (“DPA”) issued, through Resolution No. SPDP-SPD-2026-0009-R, the General Regulation for the Guarantee of the Right to Personal Data Protection in the Use of Artificial Intelligence Systems (“AI Regulation”)
On January 8 of this year, the Ministry of Labor issued the regulation for compliance with the obligations set forth in the Organic Law for Pay Equity between Women and Men.
By means of Executive Decree No. 298, dated January 30, 2026, the President of the Republic enacted the General Regulations to the Organic Law on the Prevention, Detection, and Combat of the Crime of Money Laundering and the Financing of Other Crimes (the Regulations).
On February 2, 2026, the Data Protection Authority (“DPA”) issued Resolution No. SPDP-SPD-2026-0005-R containing the General Regulation on Large-Scale Personal Data Processing (“Large-Scale Regulation”), with the aim of establishing guidelines and criteria for identifying large-scale personal data processing.
On January 28, 2026, the President of the Republic submitted to the National Assembly an urgent bill titled the “Organic Law for the Strengthening of the Strategic Mining and Energy Sectors” (the “Bill”). The purpose of this Bill is to amend the Mining Law and the Organic Law of the Public Electricity Service (“LOSPEE”).
The Ministry of Production, Foreign Trade and Investment issued the Ministerial Agreement MPCEI-MPCEI-2026-0003-A, which lists the tariff subheadings that are eligible for the differentiated rate of the Foreign Currency Outflow Tax for the year 2026.
Executive Decree No. 289, published in the Third Supplement to Official Gazette No. 206 dated January 19, 2026, amended the General Regulations to the Law of the National Public Procurement System.
A continuación, un resumen de las disposiciones principales del Reglamento:
A continuación, un resumen de las disposiciones principales del Reglamento: