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.
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”)
On August 6, 2025, the Tax Authority (“SRI”) issued Resolution No. NAC-DGERCGC25-000000018 (the “Resolution”), whereby it establishes the following:
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).
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.
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:
The Superintendency for Economic Competition (“SCE”) has released the findings of its Market Study on the Health Insurance and Prepaid Medical Services Sector (Case No. SCE-IGT-INAC-3-2023).
On July 23, 2025, through Resolution No. SPDP-SPD-2025-0022-R, the Data Protection Authority (“SPDP” or “Authority”) issued the Regulation for the application of the methodology for calculating fines under the SPDP´s administrative sanctions regime (“Regulation”).
Through Official Register Fifth Supplement No. 81 dated July 15, 2025, the General Regulations to the Law of National Solidarity were published. This regulations establish how to access the income tax reduction for donations made to the National Police and Armed Forces.
Supplement No. 81 of the Official Register, dated July 15, 2025, published the General Regulations to the Organic Law on National Solidarity (the “Regulations”), which establish the following transitional regime applicable to Simplified Stock Companies (SAS) incorporated prior to the enactment of the law:
The “Law on the Prevention, Detection, and Combating of the Crime of Money Laundering and the Financing of Other Crimes” (“Law”), published in the Official Register Fourth Supplement No. 610 on July 29, 2024, will enter into force on July 29, 2025.