On December 15, 2025, the Ministry of Labor issued Ministerial Agreement No. MDT-2025-195 (hereinafter, the Agreement), establishing the statutory minimum wage for 2026. We highlight the following:
The Executive Decree dated December 30, 2025, issued by the President of the Republic established differentiated Outflow Tax (ISD) rates for the importation of goods classified under certain tariff subheadings:
In the Third Supplement to Official Gazette No. 195, dated December 31, 2025, an amendment was published to the General Regulations of the Mining Law (referred to as the “Regulatory Amendment”). This amendment incorporates various matters that were previously established through secondary regulations.
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.
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.
By means of Resolution COMEX No. 017-2025, adopted by the Foreign Trade Committee (COMEX), Article 4 of Resolution COMEXI 376-2007 has been amended, prohibiting any form of endorsement, assignment, or transfer of Health Registrations and Sanitary Notifications that has not been formally processed and authorized by the National Agency for Health Regulation, Control and Surveillance (ARCSA).
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:
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.
Below is a summary of the main amendments.