Income tax chart update

The Internal Revenue Service issued the Regulation NAC-DGERCGC22-00000058 on December 27, 2022, by which it updated the ranges of the income tax charts as follows:

1. For calculating the income tax for individuals and undivided estates, the applicable chart for the fiscal year 2023 is:

 
 

2. For calculating the tax on inheritance, legacies, donations, finds and any type of act or contract by which the domain of goods and rights is acquired, free of charge, the applicable chart for the fiscal year 2023 is:

 

Specialist in Tax
Andrea Moya, partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144

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NOTE: The above text has been prepared for informational purposes. CorralRosales is not liable for any loss or damage incurred as a result of acting or failing to act on the basis of the information contained in this document. Any additional determined situation requires the specific opinion and concept of the firm in Quito / Guayaquil, Ecuador.

CORRALROSALES