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The Ministerial Agreement MDT-2025-043; hereinafter the “Agreement”, was published on March 19, 2025, by means of the fourth supplement to Official Registry No. 1; and amends the regulations governing the administrative approval process. We highlight the following.

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The National Civil Aviation Council (CNAC) reformed the Operating Permit Regulations for the Provision of Commercial Air Transport Services through Resolution No. 003/2025, which came into effect on February 21, 2025. The reform aims to optimize the management and operation of the aviation sector in Ecuador. These changes align with the country's current open-skies policy.

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The Data Protection Authority (“DPA”) responded to Inquiry 02-2025 through pronunciation No. SPDP-2025-0031-O (“Pronunciation”). Through this Pronunciation the DPA addresses the legitimacy and legal basis applicable to the use of biometric data for employee attendance tracking.

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On February 6, 2025, the Constitutional Court of Ecuador (“Court”) issued Judgment No. 74-21-IN/25 (the “Judgment”), in which it assessed the constitutionality of various articles of the Regulation to the Arbitration and Mediation Law (“RLAM”).

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By Executive Decree No. 551, dated March 3, 2025, the President of the Republic of Ecuador issued the Regulations to the Organic Law for Financial Relief and Economic Strengthening of Generations in Ecuador (hereinafter “LOPAFFE”). Below, we summarize the most relevant provisions.

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On January 24, 2025, the Ministry of Energy and Mines (“MEM”) issued Ministerial Agreement No. MEM-MEM-2025-0002-AM (the “Agreement”), declaring the electricity sector a priority to address the 2025-2026 dry season. The Agreement came into force on February 19, 2025.

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The Internal Revenue Service (“SRI”), through Resolution No. NAC-DGERCGC25-00000004 dated February 24, 2025, established the obligation for mining actors to submit the “Mining Annex” to report detailed information on their exploration, exploitation, beneficiation, local commercialization.

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By means of the third supplement to the Official Registry No. 734 from January 31, 2025, the National Court published Resolution No. 01-2025 (Resolution), which establishes a binding judicial precedent related to the payment of indemnities contained in article 51 of the Organic Disabilities Law.

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The Internal Revenue Service (SRI) issued in 2024 Resolution No. NAC-DGERCGC24-00000033, establishing the conditions for the filing of the Beneficial Owners Report and Corporate Composition (REBEFICS, by its acronym in Spanish). This new report replaces the previous Shareholders.

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The National Agency for Health Regulation, Control and Surveillance (ARCSA), Dr. Leopoldo Izquieta Pérez, has issued the Technical Sanitary Regulation for the oversight and control of advertising and promotion of pharmaceutical drugs, processed natural products.

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Through Circular NAC-DGECCGC25-00000002, published in Official Register 727, Fourth Supplement, on January 22, 2025, the Internal Revenue Service reminded taxpayers of the criteria to determine whether a jurisdiction is considered a tax haven.

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On January 22, 2025, the plenary session of the National Court of Justice issued Resolution No. 02-2025, which establishes a mandatory precedent regarding the calculation of severance payments for unjustified dismissal. The remuneration applicable to calculate severance payments must always be the last one received.