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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:

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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.
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.

Categories Bulletin
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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.

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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 Fifth Amending Provision modifies the Mining Law (the “Law”) as follows:
Exploration Stage of the Mining Concession

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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.
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.

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The Law of Social Transparency, published in Official Gazette Third Supplement No. 81 on August 28, 2025, establishes the following tax reforms:
Income Tax on the Distribution of Dividends
The profits or dividends distributed by resident companies or permanent establishments in Ecuador will be subject to a single income tax. This tax will be withheld by the company making the distribution.
Income Tax on the Distribution of Dividends
The profits or dividends distributed by resident companies or permanent establishments in Ecuador will be subject to a single income tax. This tax will be withheld by the company making the distribution.

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Pursuant to Agreement No. 027-CG-2025, published in the Official Gazette No. 83, on July 17, 2025, the Office of the Comptroller General of the State has amended several regulations governing the procedures for the pre-determination and determination of culpable civil liability.
By Resolution No. SPDP-SPD-2025-0030-R, dated August 7, 2025, the Superintendency of Personal Data Protection (hereinafter “SPDP”) issued the Regulations for the pseudonymization, anonymization, blocking, and deletion of personal data (hereinafter “Regulations”)

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On August 6, 2025, the Tax Authority (“SRI”) issued Resolution No. NAC-DGERCGC25-000000018 (the “Resolution”), whereby it establishes the following:

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On July 30, 2025, the Ministry of Labor issued the Ministerial Agreement No. MDT-2025-083, extending the deadline for private sector employers with 50 or more employees on their payroll to register their “Equality Plans” until December 31, 2025, through the Unified Labor System (SUT).

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On July 30, 2025, through Resolution No. SPDP-SPD-2025-0028-R, the Data Protection Authority (“SPDP”) issued the Governing Rules for the Data Protection Officer, with the purpose of regulating the activities associated with that role.

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The President of the Republic of Ecuador has submitted the “Law for the Control of Irregular Capital Flows" bill to the National Assembly. The most important tax provisions are detailed below: