Monthly Archives: December 2025

On December 29, 2025, through Resolution No. NAC-DGERCGC25-00000043, the Internal Revenue Service updated the table for income tax rates for individuals, and the income tax table on inheritances, legacies, and donations applicable to fiscal year 2026.

 

1. Income Tax Table for Individuals

2. Income Tax Table for Inheritances, Legacies, Donations, and All Types of Acts or Contracts for the Transfer of Ownership Free of Charge of Goods and Rights

This Resolution shall be applicable as of January 1, 2026.

Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544144

Alberto Bonilla, Associate at CorralRosales
abonilla@corralrosales.com
+593 2 2544144

The President of the Republic, by means of Executive Decree No. 249 issued on December 17th, 2025, hereby the “Decree”, ordered the mandatory and non-recoverable suspension of the working day of January 2nd, 2026, for both the public and private sectors. With this decision, the New Year holiday will be extended from the 1st to the 4th of that month.

 

In our opinion, if the employer requires work to be performed on those days and the employees agree to do so, work may be carried out provided that a 100% surcharge is paid, as these are mandatory rest days.

It´s important to notice that the Decree has not yet been published in the Official Registry.

Edmundo Ramos, partner at CorralRosales
eramos@corralrosales.com
+593 2 2544144

María Victoria Beltrán, associate at CorralRosales
mbeltran@corralrosales.com
+593 2 2544144

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.

 

The amendments update the special procurement rules for pharmaceuticals and essential healthcare products. The primary changes are outlined below:

 

1. International procurement. In the event of a total or partial absence of domestic supply, entities of the Integrated Public Health Network may procure pharmaceuticals and strategic healthcare goods through international organizations and/or foreign States.
2. New procurement mechanisms. Two additional procurement mechanisms are introduced: (i) centralized procurement; and (ii) procurement of strategic healthcare goods supported by technological services or infrastructure.
3. Centralized procurement. This mechanism applies to the Integrated Public Health Network and seeks to centralize the acquisition of pharmaceuticals and strategic healthcare goods. Procurement processes shall be conducted in accordance with the contracting entity’s planning framework and operational capacity. This mechanism may be applied to directly procure products for which there is a sole supplier in the market.
4. Strategic healthcare goods with technological support. This mechanism applies to the Integrated Public Health Network for the acquisition of strategic healthcare goods (such as medical supplies, diagnostic kits, laboratory testing services, among others) whose effectiveness depends on their integrated use with biomedical equipment, healthcare infrastructure, or specialized technological support. Under this scheme, the contracting entity purchases and pays for the strategic healthcare goods, while the associated equipment, infrastructure, or technological support is provided under a gratuitous loan-for-use (commodatum) arrangement. The contracting entity shall directly invite selected suppliers to participate in these processes.

 

These amendments aim to enhance the efficiency of pharmaceutical and strategic healthcare goods procurement by introducing new contracting mechanisms. The primary challenge for contracting entities will be the proper application of available mechanisms to ensure legal certainty and, consequently, encourage private sector participation.

 

Xavier Rosales, partner at CorralRosales
xrosales@corralrosales.com
+593 2 2544144

Mario Fernández, Associate at CorralRosales
mfernandez@corralrosales.com
+593 2 2544144

On August 22, and November 21, 2025, the Ministry of Labor issued Ministerial Agreement MDT-2025-102 and Ministerial Agreement MDT-2025-186 respectively, through which mandatory guidelines were established for the prevention, response, and eradication of acts of workplace discrimination, violence, and harassment in the private sector, as well as, the applicable process for the registration and approval of the Protocol for the Prevention of Harassment, Discrimination, and Violence (hereinafter, the “Protocol”).

We highlight the following:

• Scope of Application:

The provisions are mandatory for employers and workers subject to the Labor Code and apply when acts of harassment, discrimination, or violence occur:

1. At the employer’s premises.
2. Outside the workplace.
3. During work-related activities (travel, training, events, etc.).
4. Through physical or digital communications arising from the employment relationship, including telephone communications.

• Employer Obligations:

Employers, depending on the size of their workforce, must comply with the following:

Employers with 1 to 9 employees:

Comply with the guidelines for the prevention and eradication of workplace discrimination, violence, and harassment issued by the Ministry of Labor.

The Ministry of Labor has 60 days since the issuance of the Reform to publish said guidelines.

Employers with 10 or more employees:

Prepare, implement, and register the Internal Protocol for the Prevention and Eradication of Workplace Discrimination, Violence, and Harassment.

Prepare and implement the Psychosocial Risk Prevention Program.

All employers:

Regardless of the number of workers, all employers must manage psychosocial risk prevention in accordance with current technical regulations.

• Approval and Oversight: Approval of the Protocol will be the responsibility of the Regional Directorate, which may issue observations that must be addressed within 15 days.

The Ministry of Labor will conduct random audits to verify legal compliance and application of the Protocol.

For newly established employers, the deadline to register the Protocol will be July 31 of the year following the beginning of activities.

• Complaint Procedure before the Ministry of Labor: A formal procedure was established for handling complaints related to workplace discrimination, violence, or harassment before the Ministry of Labor. Although minimum requirements are established for filing a complaint, the lack of formalities will not be considered grounds for rejecting it.

The process will be handled by a labor inspector, who must resolve and finish the process in 15 days from receipt to resolution.

If the violation is confirmed, the inspector will issue a report, and the regional director may impose the corresponding sanctions.

The testimony of the alleged victim will not be considered sufficient evidence on its own, and during the process the employer must demonstrate that the Protocol was applied.

Edmundo Ramos, partner at CorralRosales
eramos@corralrosales.com
+593 2 2544144

María Victoria Beltrán, Associate at CorralRosales
mbeltran@corralrosales.com
+593 2 2544144