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.
On July 12, 2025, Ecuador’s Official Register published the Organic Law for the Strengthening of Protected Areas. The law introduces significant amendments to the country’s aviation legal framework aimed at facilitating the entry of new international air operators into the domestic market.
By Resolution No. NAC-DGERCGC25-00000014 dated June 27, 2025, the Tax Authority (SRI) amended the provisions regarding the cancellation and transmission of sales and withholding receipts, and supplementary documents.
The Law on Public Integrity (“LOIP”), published in the Official Register Third Supplement No. 68 on June 26, 2025, amends several legal frameworks. Below is a summary of the reforms in tax, financial, and public procurement matters.
The Board of Directors of the Mining Regulation and Control Agency (“ARCOM”), through Resolutions No. ARCOM-002/25, No. ARCOM-004/25, and No. ARCOM-005/25 has amended the regulations governing control and oversight in the mining sector.
The Organic Law of National Solidarity (the Law) was published in the Official Registry Supplement No. 56 on June 10, 2025. Its purpose is to establish a special legal framework in the context of the internal armed conflict, ensuring the continuity and stability of the country’s economic and productive activities.
By means of Executive Decree No. 32 of June 15, 2025 (the “Decree”), published on June 18, 2025, in the Official Register No. 62, the General Regulations to the Law on Public Electricity Service (“RGLOSPEE”) were amended. The Decree entered into force on June 18, 2025.