Bulletins

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”).

The Internal Tax Regime Law (LRTI) establishes that, for purposes of determining the taxable base of Income Tax, losses incurred by the taxpayer during the fiscal year are deductible.

The new Regulations to the Public Procurement Law (hereinafter, the “Regulations”) were published in the Official Gazette No. 153 of October 28, 2025.

Below is a summary of the main provisions of the Regulations:

On November 7, 2025, through Resolution No. SPDP-SPD-2025-0041-R, the Data Protection Authority (hereinafter, “DPA”) issued Regulations for the Application of Legitimate Interest as a Lawful Basis for the Processing of Personal Data (hereinafter, the “Regulation”).

On October 27, 2025, the President of the Republic of Ecuador issued the Law on Social Transparency Regulations. Below, we summarize the provisions regarding the Advance Payment on Undistributed Profits:

The Law Reforming the Law on Public Procurement (“LOSNCP”) was published in the Official Gazette No. 140 on October 7, 2025.
Below is a summary of the main amendments.

On October 2, 2025, through Executive Decree No. 172, the president of the Republic, Daniel Noboa, ordered the suspension of the workday corresponding to Thursday, October 9, 2025, for both the public and private sectors.

Within the current regulatory framework, specific provisions have been incorporated that directly affect the rights and benefits applicable to people with disabilities, their substitutes, and caregivers, as well as those facing rare, orphan, catastrophic, or complex diseases. These reforms cover key aspects related to access to services, labor, education, and health benefits. We highlight the following:

Through Interministerial Agreement No. 2025-013, issued by the Ministry of Production, Foreign Trade, Investments and Fisheries together with the Ministry of Tourism, it has been ordered:
The suspension of deadlines and terms for the declaration and payment of the “Eco Delta” and “Potencia Turística” fees, effective September 15, 2025, for a period of two months.

Update of asset thresholds for entities subject to the supervision of the Superintendence of Companies, Securities and Insurance, requiring their annual financial statements to be submitted to mandatory external audit.

In the Third Supplement to the Official Registry No. 112 of August 28, 2025, the Organic Law on Social Transparency was published.
The Fifth Amending Provision modifies the Mining Law (the “Law”) as follows:
Exploration Stage of the Mining Concession

The National Court of Justice, through Resolution No. 15-2025, has issued a new binding jurisprudential precedent in labor law matters.

Impuesto a la Renta en la Distribución de Dividendos

Las utilidades o dividendos que distribuyan las sociedades residentes o establecimientos permanentes en Ecuador se sujetarán a un impuesto a la renta único. Este impuesto será retenido por la sociedad que realiza la distribución.