Through Executive Decree No. 589 dated March 29, 2025, the President of the Republic of Ecuador extended the 0% Outflow Tax (ISD) rate until April 30, 2025, for the list of tariff subheadings issued by the Ministry of Economy and Finance.
The list can be reviewed at the following link: https://corralrosales.com/wp-content/uploads/2025/01/ISD-Registro-Oficial-9-70.pdf.
This regulation amends Executive Decree 468, which established the tariff subheadings subject to reduced Outflow Tax rates as of January 1, 2025. Subheadings not included in the list are subject to the 5% Outflow Tax.
Andrea Moya, Partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144
Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544 144