Bulletins

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.
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.
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.