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On February 2, 2026, the Data Protection Authority (“DPA”) issued Resolution No. SPDP-SPD-2026-0005-R containing the General Regulation on Large-Scale Personal Data Processing (“Large-Scale Regulation”), with the aim of establishing guidelines and criteria for identifying large-scale personal data processing.

 

Below, we detail the most relevant aspects of the Large-Scale Regulation:

 

1. Key concepts

 

The Large-Scale Standard defines the following terms:

 

1. Geographic scope: territorial extent or impact of the processing. It is classified as:

 

• Local: processing carried out within a province, canton, or city.
• National: processing carried out in more than one province, canton, or city.
• Cross-border: processing carried out in a country, international organization, legal entity, or international economic territory.
• Global: processing carried out in more than one country, international organization, legal entity, or international economic territory.

 

1. Frequency of treatment: regularity or continuity with which treatment activities are carried out, considering the repetition, accumulation, and continuity of the operation, which may be single, periodic, or continuous.

 

1. Duration of processing: the period during which personal data is subject to processing activities. It is classified as follows:

 

• Occasional: processing is carried out on an exceptional, one-off, or sporadic
• Temporary: processing is carried out for a period of less than three (3) years.
• Extended: processing is carried out for a period of more than three (3) years.

 

1. Data volume: total amount of personal data processed in each processing operation.

 

1. Large-Scale Technical Model (“MTGE”)

 

The MTGE is a technical-legal instrument that allows the level of risk and magnitude of a given personal data processing activity to be assessed.

 

To calculate this, the MTGE takes the following variables into account:

 

1. Number of personal data subjects:
   • From 0 to 1,000 data subjects: 1 point.
   • From 1,001 to 10,000 subjects: 2 points.
   • From 10,001 to 100,000 data subjects: 3 points.
   • More than 100,000 data subjects: 4 points.

 

1. Volume of personal data:
   • Up to 10 types of data: 0.5 points.
   • Between 11 and 30 types of data: 1 point.
   • Between 31 and 100 types of data: 2 points.
   • More than 100 types of data: 3 points.

 

1. Categories of personal data:
   • One basic category of data: 0.5 points.
   • One special category: 2 points.
   • More than one special category: 3 points

 

1. Frequency of personal data processing:
   • Occasional: 0.5 points.
   • Periodic or recurring: 1 point.
   • Continuous or real-time: 2 points

 

1. Duration of personal data processing:
   • Occasional: 0.5 points.
   • Temporary: 1 point.
   • Prolonged: 2 points.

 

1. Geographic scope:
   • Local: 1 point.
   • National: 2 points.
   • Global or cross-border: 3 points.

 

The total MTGE score will be calculated by adding the values of the variables. If the result is equal to or greater than six (6) points, it will be considered a large-scale treatment.

 

• Direct qualification for Large-Scale Treatment (“Direct Qualification”)

 

Notwithstanding the calculation obtained through the MTGE, the DPA establishes that the following will be directly and mandatorily considered large-scale treatments:

 

• Processing of health data.
• Systematic and exhaustive evaluation of personal aspects of data subjects based on automated processing.
• Systematic surveillance or monitoring of data subjects in public access areas, carried out using video surveillance systems.
• Processing of biometric data.
• Geolocation activities.
• Structural processing of personal data within the framework of credit, financial, or economic risk assessment information systems.
• Systematic processing of data on children and adolescents, when carried out in institutional, educational, digital, or service provision environments aimed at these priority groups.
• Systematic transfers of personal data.
• Processing data in express or courier messaging services.

 

1. Effects of the calculation obtained from the MTGE and the Direct Qualification.

 

The results of the MTGE and Direct Qualification cases are binding for:

 

• Determine the obligation to carry out impact assessments.
• Mandatory appointment of a Data Protection Officer (“DPO”).
• Incorporate processing operations into the Record of Processing Activities (“RoPA”).
• Activate enhanced measures of proactive accountability, security, and oversight.

 

If a controller or processor is required to appoint a DPO under the provisions of the Large-Scale Regulation, they will have ninety (90) days to make such an appointment and register it with the DPA.

 

Those who carry out large-scale data processing must include the following elements in their RoPA, in addition to the requirements set forth in Article 38 of the Regulations of the Data Protection Law: (i) a description of the processing; (ii) the frequency; and (iii) the duration of the processing.

 

Controllers or processors carrying out large-scale processing activities must undergo internal or external audits at least once every twelve (12) months, or when there are significant changes in nature, scope, purposes, technologies used, or level of risk identified. Each audit report must be retained for a minimum of five (5) years.

 

Furthermore, in the case of large-scale processing, controllers or processors must expressly identify such processing in their privacy policies and indicate its purposes, the categories of personal data processed, and the data subjects concerned.

 

Rafael Serrano, Partner at CorralRosales
rserrano@corralrosales.com
+593 2 2544144

On January 28, 2026, the President of the Republic submitted to the National Assembly an urgent bill titled the “Organic Law for the Strengthening of the Strategic Mining and Energy Sectors” (the “Bill”). The purpose of this Bill is to amend the Mining Law and the Organic Law of the Public Electricity Service (“LOSPEE”).

Although the Bill was qualified by the Legislative Administration Council (“CAL”) and referred to the Economic Development Commission of the National Assembly on Sunday, February 1, where the proposed text will be discussed for its eventual approval, the most relevant changes are summarized below:

Amendments to the Mining Law

 

Prior Administrative Acts

Currently, holders of mining concessions must obtain so-called prior administrative acts before carrying out activities, namely: (i) the relevant environmental license from the Ministry of the Environment; (ii) a certificate from the Single Water Authority confirming that activities will not affect water sources; and (iii) a sworn statement that the activities will not affect public infrastructure.

The Bill seeks to clarify the first requirement by establishing that concessionaires must obtain (i) the corresponding environmental authorization from the Competent Environmental Authority, in accordance with the applicable regime and phase. It is noteworthy that, depending on the mining stage and phase, the requirement to obtain either an environmental registry or an environmental license may vary.

Mining Conservation Patent Fee

Each year, until March, holders of mining concessions must pay an annual patent fee for each mining hectare they hold. This fee is calculated based on the Unified Basic Salary (“SBU”): 2.5% of the SBU for initial exploration, 5% of the SBU for advanced exploration and economic evaluation, and 10% of the SBU for the exploitation stage.

The Bill provides that, under no circumstances, whether through administrative or judicial channels, may an extension be granted for payment of this patent fee. Additionally, it establishes that from the granting of the concession until December 31 of the fourth year of exploration, the fee will be equivalent to 2.5% of the SBU; for the following exploration years, 5% of the SBU; and 10% of the SBU for the exploitation stage.

Phases of Mining Activity

Currently, a mining concession is divided into an exploration stage and an exploitation stage, with the exploration stage further subdivided into initial exploration, advanced exploration, and economic evaluation of the deposit.

The Bill modifies these phases, establishing that a mining concession will be divided into an exploration stage and an exploitation stage, which will include primary, secondary, and other minerals of economic value.

Exploration Phase of the Mining Concession

Article 37 of the Mining Law provides that the holder of a mining concession may carry out mining exploration activities, with an initial exploration period of four years, advanced exploration of four years, and economic evaluation of two years, before entering the exploitation phase.

The Bill amends the exploration stage to a maximum term of 15 years from the date of grant, divided into the following sub-phases: (i) initial exploration of up to four years, and (ii) advanced exploration and economic evaluation with a combined duration of up to eleven years. Transition between sub-phases will occur automatically upon the lapse of time and compliance with the term established for each, without the need for prior authorization.

It is clarified that the exploration stage is intended for the manual collection of rock, soil, and fluvial sediment samples; data gathering through geophysical methods; opening of paths, trenches, and exploratory pits; test or reconnaissance drilling; and other activities permitted under current regulations. This includes the installation of temporary camps and necessary infrastructure for carrying out exploration work within a mining concession, as well as the economic evaluation of the concession.

Creation of Mining Clusters

The Bill establishes that the State, through the Sectoral Ministry as governing authority — the Ministry of Environment and Energy — may implement Integrated Mining Clusters as defined territorial areas in which enabling infrastructure and shared services for mining projects are concentrated, coordinated, and operated. Integrated Mining Clusters may include: (a) electrical interconnection systems; (b) fuel supply infrastructure; (c) road and logistics infrastructure; and (d) explosives and related materials.

Promotion and Encouragement of Productive Investment

The Bill incorporates a new article aimed at promoting national and foreign productive investment, establishing that Executive Branch entities must:

1. Promote investment through public-private coordination mechanisms, partnership models, strategic alliances, and other structures permitted under the legal framework;
2. Implement administrative simplification, coordination, and facilitation processes aimed at reducing timeframes, duplication, and regulatory burdens, without undermining legal and environmental controls;
3. Provide clear, timely, and transparent information regarding requirements, procedures, incentives, and conditions applicable to investment, ensuring access to institutional channels for investor support and guidance;
4. Encourage technology transfer, innovation, development of local suppliers, and the generation of added value within the national territory; and,
5. Promote responsible investment that respects human rights, nature, and communities, in accordance with applicable national and international standards.

However, it is clarified that these provisions do not create vested rights or automatic exemptions, and their application remains subject to compliance with the Constitution, laws, and applicable regulations.

Mining Areas with Strategic Security Protection

The Bill introduces a new article creating Mining Areas with Strategic Security Protection. These will be territorial areas where mining activities are carried out, which, due to their location, economic importance, strategic nature, associated infrastructure, or risks to national interest, will receive protection from the Armed Forces in coordination with other competent authorities, to

1. Protect the integrity of personnel, facilities, mining infrastructure, and strategic assets associated with mining activities;
2. Prevent, deter, and neutralize illegal activities affecting area security, including illegal mining, sabotage, illegal occupations, and other threats to State security; and,
3. Support competent authorities in territorial control and preservation of order, in accordance with existing inter-institutional protocols.

Such protection does not replace the mining titleholder’s responsibilities regarding industrial, environmental, and occupational safety, nor does it imply delegation of private functions to public security forces.

Environmental Authorization for Activities

The Bill amends Article 78 of the Mining Law by establishing that, before the commencement of mining activities, the respective environmental authorization must be obtained in accordance with applicable environmental regulations. Under the special regime for small-scale and artisanal mining that conducts simultaneous exploration/exploitation activities, an environmental administrative authorization will be required. In the small-, medium-, and large-scale mining regimes, both the exploration and subsequent exploitation stages will require the respective environmental administrative authorizations for each phase, in accordance with the categorization established in the Unified Environmental Information System (SUIA).

Update of Environmental Information for Projects

The Bill adds a transitional provision to the Mining Law establishing that the National Environmental Authority must update, within a maximum period of three months from the entry into force of the new law, the catalog of projects, works, or activities related to the exploration phase and mining activity.

Amendments to the Organic Law of the Public Electricity Service

 

Name of Distributed Generation Systems for Self-Supply

The Bill modifies the designation of Distributed Generation Systems for Self-Supply (“SGDA”), establishing that these systems may use an energy resource through any type of technology for the self-supply of end users. Currently, SGDAs are exclusively intended to use non-conventional renewable energy resources.

Name of Autonomous Energy District (DAE)

The Bill authorizes a legal entity with private, mixed, or popular and solidarity economy capital, whose enabling title allows it to own an electricity network with its own generation – using any type of local and/or remote technology – for its supply, with autonomy in the management and development of its energy and electricity resources on an integrated basis, for the purpose of meeting its power and energy demand. Exceptionally, such entity may generate surpluses that may be made available to the national electricity system.

Name of Transmission Self-Supply Generation System

The Bill defines this concept as the set of equipment for the generation of electricity that uses an energy resource through any type of technology for the self-supply of end users and is connected to a transmission network.

Private Sector Participation in Power Generation

The Bill amends Article 25, whose first paragraph was recently declared unconstitutional by the relevant court, as follows: To satisfy the public, collective, or general interest, the State may exceptionally delegate to private capital companies, foreign state-owned companies, and popular and solidarity economy enterprises, participation in activities related to the public electricity service and public street lighting service, through public selection processes, in any of the following cases:

 

1. For projects included in the Electricity Master Plan (PME):

 

1. When the governing Ministry identifies delays of more than two years in the implementation of the Electricity Master Plan, or when the National Electricity Operator identifies, in the short, medium, or long term, conditions of energy deficit, risk of rationing, operational collapse, loss of reserve, or violation of safety and reliability criteria of the national electricity system or isolated and island systems.
2. When, for technical or economic reasons, the service cannot be provided by public or mixed companies in accordance with system expansion and operation requirements, based on a reasoned report from the governing authority.
3. When an emergency in the electricity sector has been declared by the governing authority, duly supported by technical reports from CENACE or the competent regulatory and control agency.
4. When the participation of private companies, foreign state-owned companies, or popular and solidarity economy enterprises makes it possible to obtain economic, financial, or risk management conditions demonstrably more favorable to the public than those the State could achieve with its own resources.

 

1. For public electricity or public lighting service projects not included in the PME:

 

1. When, for justified technical reasons or relevant technological changes identified by the governing authority or the National Electricity Operator, projects are required to support the objectives of the Electricity Master Plan and cannot be executed promptly by public or mixed companies for technical or economic reasons.
2. When private initiative, based on technological innovation, proposes projects using technologies proven worldwide that have not previously been developed in the country and that contribute to achieving the objectives of the Electricity Master Plan.

Additionally, the State, through the sectoral ministry, may delegate to private capital companies, foreign state-owned companies, and popular and solidarity economy enterprises the development of projects that use non-conventional renewable energy, transition energy, self-generation with any type of technology, autonomous energy districts, as well as the transmission and/or distribution systems necessary for their integration, even if such projects are not included in the Electricity Master Plan, subject to compliance with the requirements established in the relevant regulations issued by the sectoral ministry.

Additional Rules on Private Participation

The Bill adds Article 25.1, establishing that the exceptional nature of power generation by private capital companies, foreign state-owned companies, and popular and solidarity economy enterprises in any of the cases described in Article 25 must be supported by technical, economic, and legal studies objectively and verifiably demonstrating the existence of the exceptional circumstances invoked.

In all cases of delegation, the State shall retain leadership, planning, regulation, control, and oversight of the electricity sector, in accordance with the Constitution of the Republic. It is further clarified that delegation does not, under any circumstances, imply the transfer of ownership of the public service or the State’s waiver of its regulatory and supervisory powers.

The governing Ministry of Energy and Electricity will establish annually and progressively the limit for the entry of electricity generation projects, expressed in MW of capacity, by technology, in accordance with the availability, capacity, and operational conditions of the system.

In addition, concession contracts, depending on the technology involved, will have a maximum term of 30 years from the date of commencement of commercial operation. This term may be renegotiated only once, on an exceptional basis.

Expiration of the Enabling Title

Upon expiration of the enabling title, all assets allocated to the public service must revert and be transferred to the Ecuadorian State. Currently, assets installed by the end user for self-supply, self-generators, co-generators, and non-conventional renewable energy generators of up to 10 MW are excluded from this reversion obligation.

The Bill limits this exclusion to “private-initiative assets corresponding to projects that are not part of the Electricity Master Plan.”

Self-Generation

The Bill adds a paragraph to Article 41 on self-generation, establishing that enabling titles, concession contracts, and/or oil or mining exploitation contracts connected to the National Interconnected System (S.N.I.) must include clauses on local or remote self-generation or self-supply.

In the case of self-supply, the percentage of demand coverage will be defined by the governing authority in the corresponding enabling title or mining or oil concession and/or exploitation contract.

Economic Dispatch

The Bill adds a paragraph to Article 48 requiring dispatch to be ordered according to the following rules:

Preferential dispatch for non-conventional renewable generation of up to 10 MW.

Minimum dispatch of a percentage of the effective capacity of generation plants using transition energy sources. The minimum percentage of effective capacity to be dispatched will be defined in the regulations of the LOSPEE.

Self-Supply Systems for End Users

Currently, regulated and non-regulated consumers may install distributed generation systems exclusively for self-supply using Non-Conventional Renewable Energy (“ERNC”). The Bill eliminates the exclusivity requirement for NCRE and establishes that such systems must be connected to the distribution or transmission network.

Hugo García Larriva, Partner at CorralRosales
hgarcia@corralrosales.com
+593 2 2544144

Carlos Torres, Senior Associate at CorralRosales
ctorres@corralrosales.com
+593 2 2544144

Mario Fernández, Associate at CorralRosales
mfernandez@corralrosales.com
+593 2 2544144

The Ministry of Production, Foreign Trade and Investment issued the Ministerial Agreement MPCEI-MPCEI-2026-0003-A, which lists the tariff subheadings that are eligible for the differentiated rate of the Foreign Currency Outflow Tax for the year 2026.

Of the 2,933 subheadings that benefited from a differentiated rate in 2025, the current list for 2026 includes 1,067 subheadings, primarily related to the manufacturing, food, agriculture, mining, and pharmaceutical sectors.

Approximately 929 subheadings have been maintained from the 2025 list, while an estimated 138 additional subheadings have been incorporated, mainly linked to the pharmaceutical, chemical, and food industries.

Likewise, the new list excluded at least 1,844 subheadings that had been included in the 2025 list, corresponding to sectors such as fisheries, primary goods, agriculture, floriculture, among others.

The Ministry of Economy recommended that the maximum fiscal space shall not exceed USD 250 million, ensuring that at least USD 50 million be allocated to the importation of medicines and their raw materials.

The current list may be consulted at the following URL: anexo_1 listado de subpartidas 2026.pdf

In accordance with the Agreement, the new list shall enter into force upon its execution, without prejudice to its subsequent publication in the Official Register.

 

Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544144

Alberto Bonilla, Associate at CorralRosales
abonilla@corralrosales.com
+593 2 2544144

Executive Decree No. 289, published in the Third Supplement to Official Gazette No. 206 dated January 19, 2026, amended the General Regulations to the Law of the National Public Procurement System.

 

The amendments update the special procurement rules for pharmaceuticals and essential healthcare products. The primary changes are outlined below:

 

1. International procurement. In the event of a total or partial absence of domestic supply, entities of the Integrated Public Health Network may procure pharmaceuticals and strategic healthcare goods through international organizations and/or foreign States.
2. New procurement mechanisms. Two additional procurement mechanisms are introduced: (i) centralized procurement; and (ii) procurement of strategic healthcare goods supported by technological services or infrastructure.
3. Centralized procurement. This mechanism applies to the Integrated Public Health Network and seeks to centralize the acquisition of pharmaceuticals and strategic healthcare goods. Procurement processes shall be conducted in accordance with the contracting entity’s planning framework and operational capacity. This mechanism may be applied to directly procure products for which there is a sole supplier in the market.
4. Strategic healthcare goods with technological support. This mechanism applies to the Integrated Public Health Network for the acquisition of strategic healthcare goods (such as medical supplies, diagnostic kits, laboratory testing services, among others) whose effectiveness depends on their integrated use with biomedical equipment, healthcare infrastructure, or specialized technological support. Under this scheme, the contracting entity purchases and pays for the strategic healthcare goods, while the associated equipment, infrastructure, or technological support is provided under a gratuitous loan-for-use (commodatum) arrangement. The contracting entity shall directly invite selected suppliers to participate in these processes.

 

These amendments aim to enhance the efficiency of pharmaceutical and strategic healthcare goods procurement by introducing new contracting mechanisms. The primary challenge for contracting entities will be the proper application of available mechanisms to ensure legal certainty and, consequently, encourage private sector participation.

Xavier Rosales, Partner at CorralRosales
xrosales@corralrosales.com
+593 2 2544144

Mario Fernández, Associate CorralRosales
mfernandez@corralrosales.com
+593 2 2544144

On January 28, 2026, the Data Protection Authority (the “DPA”) issued Resolution No. SPDP-SPD-2026-0004-R, approving the General Regulation on National and International Transfers or Communications of Personal Data (the “Transfer Regulation”). This regulation establishes the technical and legal procedures and requirements necessary to safeguard the right to data protection during the transfer of personal data both within locally and internationally.

 

The Transfer Regulation establishes the following rules:

 

1. National Transfers: These must comply with the following requirements:

 

• Existence of a legitimate purpose related to the functions of the data controller and the data recipient.
• The data transfer must have a legal basis under the Data Protection Law (“DPL”).

• Obtain the prior, free, specific, informed, and unequivocal consent of the data subject, except in cases covered by exceptions under the DPL.
• Adopt security measures such as data minimization, technical safeguards like encryption, and restrictions on further transfers.
• Ensure the recipient has mechanisms to guarantee data subject rights to correction, updating, deletion, or objection.
• The recipient must fulfill all obligations applicable to data controllers.

 

1. International Transfers: These regulate the mechanisms enabling international transfers:

 

1. Adequate Level of Protection: International transfers are permitted to countries, international organizations, legal entities, or economic territories that the DPA has declared to have an adequate level of protection—either upon request or ex officio—provided the following requirements are met:

 

• Contractual and technical measures are in place.
• Maintain an up-to-date record of the transfers.
• Notify data subjects about the transfer.
• Fulfill registration requirements for the transfer with the National Data Protection Registry (“NDPR”).

 

1. Adequate Safeguards: If the transfer is to a country, international organization, legal entity, or economic territory that does not have an adequate level of protection, appropriate safeguards may be implemented, including:

 

• Standard contractual clauses, in accordance with the model agreement for international transfers of personal data between data controllers issued by the Ibero-American Data Protection Network.
• Binding corporate rules, subject to verification of compliance with the requirements in the DPL, its regulations, and the Transfer Regulation, and approved by the DPA.
• Codes of conduct, subject to verification of compliance with the requirements in the DPL, its regulations, and the Transfer Regulation, and approved by the DPA.
• Certification processes for international transfers, provided the specific regulations issued by the DPA are met.

 

• Authorization: In exceptional cases, prior authorization from the DPA may be requested. The request must include:

 

• Identification of the parties involved and the destination of the data.
• Legal and technical justification for the necessity, purpose, and proportionality of the transfer.
• Risk analysis.
• Impact assessment.
• Description of security measures.
• A copy of the transfer contract meeting the obligations under the DPL and its regulations.
• Certification of obtaining consent from the data subject and informing them about the purpose, rights, complaint mechanisms, data protection officer contact, and potential risks.
• Evidence that the recipient commits to complying with the DPL, its regulations, and other data protection laws, and to submit to the DPA and Ecuadorian courts, or that data protection rights are guaranteed in the recipient’s jurisdiction, including access to complaint mechanisms with a data protection authority and effective judicial remedies.
• A reasoned explanation of why an international transfer cannot be made to a country, international organization, legal entity, or economic territory with an adequate level or with appropriate safeguards.

 

1. Special “Intra-ACN” Regime for the Andean Community of Nations (“ACN”): Transfers to ACN member countries are considered cross-border flows. By community mandate, these countries are deemed to have an adequate level of protection without further DPA evaluation, except in cases of serious deficiencies.

 

• In such cases, transfers are permitted if data subjects are informed of their information rights under Article 12 of the DPL, and if contracts, internal policies, risk assessments, impact evaluations, and security reports are in place.

 

1. Registration and Transparency:

 

• International transfers conducted under DPA authorization or the Intra-ACN regime must be registered on a case-by-case basis in the NDRP.

 

• International transfers conducted by other mechanisms do not require individual registration, but an annual consolidated report must be submitted to the DPA in the first quarter of each year. This report should detail safeguards adopted and compliance with Article 78 of the DPL Regulations.

 

1. Compliance:

 

• The Transfer Regulation requires data controllers and processors to regularize international transfers conducted prior to its entry into force within twelve (12) months.

 

• To comply, the following actions must be taken:
  • Notify the DPA of previously executed international transfers.
  • Submit a compliance plan, including control and mitigation measures, mechanisms to regularize the transfer, and an implementation timeline.

• • During this period, no sanctions will be imposed provided that prior notification is given, the compliance plan is submitted, and the corresponding measures are implemented.

 

The Transfer Regulation clarifies that data processing arrangements do not constitute a transfer of personal data. Nonetheless, using standard contractual clauses is considered good practice.

 

Rafael Serrano, Partner at CorralRosales
rserrano@corralrosales.com
+593 2 2544144

 The National Customs Service of Ecuador (SENAE) issued Resolution No. SENAE-SENAE-2026-0006-RE, by means of which a 30% fee for customs services for customs control purposes is created, applicable to goods entering Ecuador that originate from or come from Colombia, effective as of February 1, 2026.

In accordance with said resolution, the fee is calculated on the customs value of the goods and aims to strengthen customs control mechanisms, national security, and the integrity of fiscal revenue, in view of the absence of exit controls in the country of origin. The regulation establishes the applicable regimes, the relevant exclusions, and the procedure for assessment and payment prior to the authorized release of the goods.

For its part, the Government of the Republic of Colombia, through the Ministry of Trade, Industry and Tourism, made public a draft decree through which it would adopt reciprocal trade and national security measures in response to the Ecuadorian measure. Said draft decree provides for the imposition of a 30% tariff determined based on the customs value on goods originating from Ecuador, which are expressly identified through specific tariff headings and subheadings, as well as temporary restrictions on the entry of certain goods by land, in particular through the Ipiales and Puerto Asís border crossings.

From the perspective of Andean Community law, Articles 72 and 73 of the Cartagena Agreement establish that, by virtue of the Program for the Liberalization of Goods, “charges” on the importation of goods originating in the Member Countries of the Andean Community must be eliminated. Charges are understood as any surcharge affecting imports, except for fees when they correspond to the approximate cost of the services rendered.

While the resolution issued by SENAE establishes that the fee is imposed to cover the “customs control service,” it must be determined whether such service is provided in a general or particular manner to the importers subject to payment, and whether its amount corresponds to the cost of providing such service. Otherwise, the General Secretariat of the Andean Community may characterize the fee as a charge, order its withdrawal, and the refund of the amounts paid.

Our team remains attentive to the final publication of the Colombian decree and to any pronouncements within the framework of the Andean Community, and is available to analyze the specific impact of these measures on our clients’ foreign trade operations.

 

 

Andrea Moya, Partner at CorralRosales
amoya@corralrosales.com
+593 2 2544144

Felipe Samaniego, Partner at CorralRosales
felipe@corralrosales.com
+593 2 2544144

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 Statutory Minimum Wage for employees in general for the year 2026 is set at four hundred eighty-two dollars (USD 482.00).

This amount applies, among others, to the following employees:

• Small industry employees
• Agricultural employees
• Maquila employees
• Domestic employees
• Handicraft operators
• Microenterprise employees

The new Unified Basic Salary shall be effective as of January 1, 2026.

The General Provision of the Agreement states that, in accordance with Article 81 of the Labor Code, wages may be freely agreed upon by the parties; however, in no case may they be lower than the Unified Basic Salary established under this Agreement.

Edmundo Ramos, partner at CorralRosales
eramos@corralrosales.com
+593 2 2544144

María Victoria Beltrán, associate at CorralRosales
mbeltran@corralrosales.com
+593 2 2544144

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:

The detailed list of tariff subheadings shall be issued by the Ministry of Production, Trade and Investment, together with the criteria, parameters, and conditions for applying the differentiated ISD rates.

The Ministry of Economy and Finance must determine the fiscal cap for the application of the differentiated ISD rate for fiscal year 2026. Once the amount of the benefit reaches the maximum cap, the differentiated rate shall no longer apply.

The decree is effective as of January 1, 2026; however, the differentiated rates will not apply until the Ministry of Production issues the corresponding list. Until then, the general ISD rate of 5% shall apply.

Andrea Moya, Parner at CorralRosales
amoya@corralrosales.com
+593 2 2544144

Mateo Bravo, Associate at CorralRosales
mbravo@corralrosales.com
+593 2 2544144

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. The most significant provisions of the Regulatory Amendment are as follows:

Powers of the Mining Regulation and Control Agency (“ARCOM”)

It is clarified that ARCOM has jurisdiction over the statistical records of production and the commercialization activities of mining products, and that it regulates the technical and operational aspects of the mining sector, as well as being empowered to issue regulations.

Filings with the Mining Registry

In addition to all documents (administrative acts, contracts, etc.) that must be registered in the Mining Registry, it is provided that those determined by the sectoral Ministry (the “MEM”) may also be registered.

In the event of an unjustified express or tacit refusal to register, or a failure to issue a registration decision within the established terms and deadlines, an administrative disciplinary proceeding shall be initiated against those responsible.

Grounds to cancel the registration of titles, acts, and contracts in the Mining Registry

It is clarified that any ground for cancellation of a registration must be duly evidenced and decided in administrative proceedings.

Holders of mining rights

It is established that holders of mining rights (natural persons and legal entities) must have a corporate purpose that includes the carrying out of mining activities in the phases referred to in the Mining Law, as well as a tax compliance certificate issued by the Internal Revenue Service (the “SRI”).

Content of bids for the granting of metallic mining concessions through the auction and public tender process

In addition to the previously established requirements, the following must be provided: (a) the full names and corporate name or legal designation of the bidder; (b) the appointment or power of attorney for the legal representative if the bidder is a legal entity; and (c) a technical proposal outlining the exploration and exploitation process. Furthermore, it is now stated that the Ministry of Energy and Mines (MEM) may establish additional requirements in the instructions issued for the process.

Definition of Mining Project

A Mining Project refers to an area that consists of one or more contiguous mining concessions owned by the same titleholder. This project is aimed at discovering, assessing, quantifying, and exploiting a mineral deposit. Due to technical and operational reasons, as well as the characteristics of the mineral deposit, a Mining Project involves various operations, works, and activities focused on preparing and developing the deposit, as well as extracting and transporting the minerals.

In the exploitation phase, a Mining Project may not exceed 5,000 hectares. However, the titleholder is permitted to hold one or more projects that are in the exploration or development stages.

Definition of the Initial Exploration Period

The Initial Exploration Period is the period intended for the manual collection of samples of rocks, soils, and fluvial sediments; data collection through geophysical methods; opening of trails, trenches, exploratory pits, test or reconnaissance drillholes; and other activities permitted under applicable regulations, which includes the installation of temporary camps and the necessary infrastructure for the execution of initial exploration activities within a mining concession.

The maximum term of this period shall be up to four (4) years.

Start of the initial exploration period or simultaneous activities

Once the concession has been granted, the concessionaire must initiate the process to obtain the necessary Prior Administrative Acts outlined in the Mining Law within sixty (60) days of receiving the mining title. These acts include: (i) obtaining the environmental license from the environmental authority; (ii) securing a certificate of non-affectation of water sources from the water authority; and (iii) submitting a sworn statement confirming that the activities will not impact public infrastructure.

Within five (5) days after the sixty (60)-day period, the concessionaire must submit a simple copy of the filing record, along with an acknowledgement of receipt and any official documents (such as a certificate or notarized act) that demonstrate that these procedures have been initiated by the MEM. If such documents are not submitted, the MEM will determine and declare the beginning of the Initial Exploration Period or the Simultaneous Activities, as applicable.

After obtaining the Prior Administrative Acts, and if the concessionaire has provided timely evidence of initiating the necessary procedures, the concessionaire must request the MEM to issue a declaration confirming the start of the Initial Exploration Period.

Additionally, the MEM must be informed (and served with notice) regarding the issuance or obtaining of all Prior Administrative Act.

Change from the Initial Exploration Period to the Advanced Exploration Period

Sixty (60) days before the end of the Initial Exploration Period, the mining concessionaire must submit to the MEM an application to change to Advanced Exploration, which shall include:

• An express relinquishment of a portion of the total surface area of the concession as originally granted;
• In the case of concessions obtained through auction or tender processes, evidence of compliance, during the Initial Exploration Period, with the activities, minimum investment amounts, and committed investment proposed in the economic bid;
• A final audited Initial Exploration report.

Advanced Exploration Period

If the application to change periods satisfies all requirements, ARCOM must issue a report covering: (i) compliance with the minimum and committed activities and investments completed, and (ii) adherence to legal and economic obligations during the Initial Exploration Period.

Once a favorable report is issued, the MEM must approve the change to the Advanced Exploration Period within ten (10) days.

The Advanced Exploration Period will begin from the date the resolution to commence this phase is issued, provided that the necessary environmental authorization (environmental license) has been obtained.

Economic Evaluation Period

Once the Advanced Exploration Period has concluded, the mining concessionaire shall have a period of up to two (2) years to carry out the economic evaluation of the deposit and to request, before its expiration, the commencement of the exploitation stage. The economic evaluation period of the deposit, or any extension thereof, shall be counted from the date of registration of the administrative resolution granting the commencement of the economic evaluation, issued by the MEM.

Negotiation of the Mining Exploitation Contract

During the Economic Evaluation Period, the concessionaire is required to initiate the pre-contractual negotiation of the Mining Exploitation Contract. The application must include certified copies of previous administrative acts and a Project Feasibility Report, prepared by qualified individuals (Qualified Person, “QP”) in a standard format recognized by the Committee for Mineral Reserves International Reporting Standards (CRIRSCO), the SAMREC code, or other similar or superior standards. This report must be in Spanish and not older than thirty-six (36) months from the date of submission.

At any stage of the pre-contractual negotiation process, the MEM may order the review, modification, or renegotiation of the previously agreed terms, conditions, and clauses as necessary to protect the interests of the State or to ensure compliance with applicable regulations and public policies in the mining sector.

Request to change the phase to exploitation in large-scale mining

For concessions under the large-scale mining regime, once the terms, rights, and obligations of the parties have been determined in the pre-contractual negotiation before the execution of the exploitation contract, and the MEM has approved them in the final negotiation minutes, the concessionaire must request the declaration of commencement of the exploitation phase, attaching the following information:

• A report prepared in accordance with ARCOM guidelines regarding payment of administrative processing fees and conservation patents, as well as compliance with minimum activities and investments;
• The Project Feasibility Report;
• Partial relinquishment of the concession if the area to be exploited exceeds five thousand (5,000) mining hectares.

Request to change the phase to exploitation in medium-scale mining

For concessions under the medium-scale mining regime, within ninety (90) days before the expiration of the Economic Evaluation Period or any extension thereof, the concessionaire must request from the MEM the transition to the exploitation phase, attaching the following information:

• A report prepared in accordance with ARCOM guidelines regarding payment of administrative processing fees and conservation patents, as well as compliance with minimum activities and investments;
• The Project Feasibility Report;
• Partial relinquishment of the concession if the area to be exploited exceeds five thousand (5,000) mining hectares.

Assignment or Transfer and Pledge Assignment of Mining Rights

In authorization proceedings for the assignment or transfer of mining rights, one requirement has been modified, requiring that the application identify the exact natural person or legal entity to whom the mining right will be assigned or transferred, as well as the percentage of the assignment.

Mining Operation Contract

It is established that in mining operations and assignment-of-mining-rights contracts, in addition to the agreements stipulated by the parties, the contractors’ subrogation in the compliance with environmental and mining regulations, and other obligations corresponding to the concessionaires, must be included. Breach of such obligations shall constitute grounds for suspension of mining activities, without prejudice to any administrative, tax, civil, and criminal liabilities that may arise.

Mining operation contracts and assignment-of-mining-rights contracts will now require a favorable report from ARCOM and the MEM.

Calculation of the taxable base for metallic mining royalties

The concessionaire must pay the royalty in accordance with the percentages established in the Mining Law (between 3% and 8%) or as stipulated in the exploitation contract. The royalty shall be calculated based on the effective sale of the mineral, applying the following differentiation in determining the taxable base:

• Metallic minerals: gold and silver

In the case of exploitation and sale of gold and silver, the taxable base shall be the Gross Revenue from sales of the primary and secondary minerals.

• Other metallic minerals

In the case of exploitation and sale of other metallic minerals, the taxable base shall be the Net Effective Revenue Received, determined as follows.

For small-scale mining and medium-scale mining, Net Effective Revenue shall be determined by deducting from Gross Revenue the expenses incurred in the beneficiation, refining, and transportation phases.

For large-scale mining, Net Effective Revenue shall be determined by deducting from Gross Revenue the expenses incurred solely and exclusively in the refining and transportation processes.

Taxpayers shall assess, report, and pay royalties on a semiannual basis in September and March of each year, according to the ninth digit of the taxpayer identification number (Registro Único de Contribuyentes – RUC), on the dates indicated below and using the forms that the SRI shall establish for such purpose:

For the calculation of royalties, it is mandatory to consider the information reflected in the tax returns and information submitted to the SRI, and that determined by the SRI in administrative acts, as well as the record of the semi-annual production reports submitted to ARCOM. For this purpose, the SRI will issue the necessary resolutions.

Mining Royalty Formula for Medium and Large-Scale Mining (RMG)

The mining royalty for medium and large-scale mining (RMG) shall be calculated annually based on the corresponding tax base, as follows:

RMG^Taxable Base x % Royalty

Where:

• RMG: the total value of the mining royalty payable.
• %Royalty: the percentage of mining royalty set by the competent authority within the legal range applicable to the corresponding mining regime.
• Taxable Base: the value to which the royalty percentage is applied, which is determined as follows:

Additionally, the definitions of Quantity of Metals, Principal Mineral, Secondary Minerals, Gross Income, among others, are included.

Formula for calculating the royalty rate applicable to the medium-scale mining regime

The effective royalty rate applicable to the Taxable Base of each mineral under the medium-scale mining regime shall be set as a function of the historical price indices for the last ten (10) years, applying a distribution based on progressive threshold bands.

For purposes of determining the applicable price threshold, the mining concessionaire shall consider the mineral’s quoted sale price at the time of sale or export of the mineral. Such price shall be compared against the table of the Progressive Price Thresholds then in force, and the calculation of the Effective Rate shall be carried out in accordance with the methodology set forth below.

C. Progressive Price Thresholds. The applicable royalty rate shall fall within the range of three percent (3%) to eight percent (8%) established in the Mining Law. It shall be set in accordance with the price thresholds, which shall be determined for each mineral by the Sectoral Ministry, based on the following structure:

Where:

X (Average): Corresponds to the average of historical price indices for the last ten (10) years.

a (Standard Deviation): This is the square root of the historical price variance, used as a parameter to establish the royalty application ranges.

D Effective Tax Rate Formula. The effective tax rate for each mineral will be determined using the following progressive calculation scheme, which illustrates the application of the tax rate at each threshold. The result of the Effective Tax Rate will be the final percentage applicable to the Taxable Base of the mineral:

Where:

• P: Corresponds to the prices determined in section A. Progressive Price Thresholds.
• Minimum Fraction (D): This is the sum of the royalty values calculated in all the previous price ranges.
• Surplus Fraction (E): This is the royalty value generated by the surplus in the threshold price, multiplied by the corresponding Progressive Rate.

Update of Price Threshold Tables by Mineral

The MEM, through the Subsecretariat of Industrial Mining, will update the price threshold tables semiannually, based on prices recorded in the January to June and July to December periods. These tables shall be published on the official website of the MEM no later than the fifteenth (15) of July and the fifteenth (15) of January each year.

Determination of Price Thresholds for Royalty Application in the Large-Scale Mining Regime

Under the large-scale mining regime, the royalties established in the Mining Law shall be applied in accordance with a table of price thresholds for each mineral subject to exploitation. This table will be based on the technical-economic analysis conducted at the time of the negotiation of the mining exploitation contract. It will be included as an annex to the agreement.

For the determination of these thresholds, the historical price behavior over the last ten (10) years will be used as a reference, employing a statistical analysis using quartile distribution and standard deviation, according to the following procedure:

1. Lower Threshold: The price below which the minimum royalty rate of three percent (3%) will apply.
2. Upper Threshold: The price above which the maximum royalty rate of eight percent (8%) will apply.
3. Intermediate Thresholds: These shall be set with uniform increments between the minimum and maximum thresholds, based on the price standard deviation during the analyzed period.

As per the following table.

Where:

• X = Average price of each mineral, determined based on statistical analysis of the last ten (10) years.
• a (Standard deviation): square root of the variance of historical prices, used as a parameter to establish the royalty application ranges.

The application of the threshold table will be made for each mineral considered in the mining project’s cash flow and will be included in the respective mining exploitation contract.

The determination of the formula and thresholds will serve as the technical reference basis for negotiations on the mining exploitation contracts. Within the framework of the pre-contractual negotiation tables, the parties may adjust the threshold values and the standard deviation (a) to adapt them to the specific conditions of each project, while always respecting the initial calculation as the starting point.

Thus, it is stated that the setting of royalties ensures the negotiable character inherent in the contractual process, without implying disregard for the technical parameters established by the methodology set out in the Regulations.

Parameters for the Distribution of Profits and Royalties

It is reaffirmed that 60% of the profits and royalties will be allocated to social investment projects, primarily aimed at addressing unmet basic needs and territorial or productive development, through the Decentralized Autonomous Governments (“GADs”).

The profits from small, medium, and large-scale mining projects shall be paid to the State, with 60% transferred to the GADs, who will allocate them to social investment projects and territorial development in the areas of influence where the mining project is developed.

The distribution of profits and royalties established in the Mining Law and in the Regulations among government levels shall be as follows:

• 45% for provincial GADs,
• 35% for municipal GADs and
• 20% for parish GADs, located in the areas of influence.

Before disbursing funds from mining profits and royalties, the GADs must present and register with the MEM a detailed plan for prioritized social investment and territorial development projects, including: project costs, execution timelines, impact indicators using international methodologies, and their utility.

The projects must be consistent with the data registered in the Information System for the GADs, and the sectoral Ministry will approve or reject the project, without prejudice to the oversight actions carried out by the Comptroller General of the State in the execution and compliance of these projects.

ARCOM will send a report to the MEM, including the cadastral code, the name of the mining concession, the applicable regime, and all other relevant data for complete identification of the technical and economic details of the mining rights.

The MEM must assess the validity of the information provided by ARCOM to determine the percentage of the mining right area that lies within the province, canton, and parish. The relevant formula will then be applied in accordance with the respective formulas.

Finally, ARCOM must send a technical report to the MEM with the exact values for each government level. The MEM will then send this information to the public finance authority detailing the values to be transferred to the GADs in the areas of influence where mining activities are taking place, through transfers made within each fiscal year, based on the revenues collected in the National Treasury Single Account.

These revenues include royalties, profits, and funds from service provision contracts. These assigned values will not accumulate for subsequent fiscal years.

Mining Profits and Royalties in the Special Amazonian Territorial District

60% of the royalties will be allocated to social investment projects primarily aimed at addressing unmet basic needs and territorial or productive development, through the GADs.

The profits from small, medium, and large-scale mining projects will be paid to the State, with 60% transferred to the GADs, which will allocate them to social investment projects and territorial development in the areas of influence where the mining project is developed.

Revenues from profits and royalties for mining rights located in the provinces of the Special Amazonian Territorial District will finance the Common Fund for the Special Amazonian Territorial District. They will be invested and allocated in accordance with the law governing them.

To identify 60% of the profits and royalties to be allocated to the Common Fund, ARCOM will request a semiannual report from the SRI detailing the amounts collected from profits and royalties. This report will indicate the amount corresponding to each mining right, as recorded in the relevant form, according to its cadastral code.

Before disbursing mining royalties, GADs must present and register with the MEM a detailed plan for prioritized social investment and territorial development projects, including project costs, execution timelines, impact indicators using international methodologies, and their utility. Projects must be consistent with the data registered in the Information System for the GADs, and the MEM will approve or reject the project, without prejudice to the oversight actions carried out by the Comptroller General of the State in the execution and compliance of these projects.

ARCOM, considering the information sent by the SRI, will prepare a detailed technical report on each mining right located in the provinces of the Special Amazonian Territorial District and will send it to the MEM semiannually, which will include cadastral certifications by hectare, specifying the percentage of the mining right’s surface area corresponding to each province, canton, and parish.

Once the MEM validates the information, it will send the details to the public finance authority. Finally, the public finance authority will transfer the funds to the Common Fund for the Special Amazonian Territorial District.

Calculation of the Extraordinary Income Tax

The article on the calculation of the Extraordinary Income Tax, which applied to both primary and secondary minerals, has been eliminated.

Sovereign Adjustment

For the calculation of the sovereign adjustment, the base period was previously considered to be the entire duration of the mining concession, including auditing, oversight, and fiscal analysis. Now, only the validity period of the mining exploitation contract will be considered.

The mining concessionaire must provide ARCOM and SRI with all information related to the composition of the cash flow, financial statements, and other necessary data for verification of the sovereign adjustment. Amounts paid for the sovereign adjustment will not be considered deductible expenses for income tax purposes.

In case the State receives benefits from the exploitation of the mining concession that are lower than those obtained by the titleholder, the sovereign adjustment will be computed and paid by June 30 of the fiscal year immediately following the year in which such an imbalance occurred, in accordance with the established formula.

Fines

A new fine has been added for those who invade border security zones, reserved security areas, strategic sectors of national defense, or those areas determined by the Public and State Security Law, in areas with mining concessions or artisanal permits, and carry out operations within or outside of these concessions or permits, violating the rights of the State or the mining titleholders. These infractions will be penalized with a fine of up to three hundred (300) unified basic wages.

Additionally, tools, equipment, and production obtained will be confiscated.

Administrative Protection Process

In addition to previously established grounds for requesting administrative protection from ARCOM – in cases of invasion, intrusion, dispossession, or other forms of disturbance that impede or threaten the regular and safe exercise of mining activities – it is now added that administrative protection may also be requested against disturbances, acts, or actions by authorities acting outside their jurisdiction.

The obligation for the concessionaire to provide the names and surnames of those causing the disturbance has been eliminated. If the identity of the alleged disruptors is unknown, the mining titleholder must submit a declaration stating that they do not know the identity of the alleged disruptors.

Within the administrative protection process, once the claim is accepted, the citation of alleged offenders has been eliminated, and ARCOM must order an inspection within a maximum of 5 days of the issuance of the initial order.

Power Generation for Operations

In the General Provisions, it is established that the mining concessionaire, as appropriate, must implement an electrical power generation system with sufficient capacity to meet the entire energy demand of the operation, in accordance with the Public Electricity Service Law, its regulations, and applicable legislation.

Requirements to Obtain a Mineral Marketing License

In the General Provisions, additional requirements for submitting a marketing license application include: (i) registration with the Financial and Economic Analysis Unit (Unidad de Análisis Financiero y Económico – UAFE); and (ii) proof of assets amounting to at least USD 400,000 for legal entities and USD 250,000 for natural persons.

Non-retroactivity

In the General Provisions, it is established that the provisions on the distribution of mining profits and royalties do not apply retroactively.

Execution of Mining Activities under the Special Small-Scale Mining Regime and Its Extinction

Under the General Provisions, it is determined that, under the special small-scale mining regime, once the prior administrative acts for the commencement of activities have been obtained, concessionaires are obligated to immediately and continuously commence mining activities as authorized, in accordance with the approved work plan and schedule by the MEM.

If, within four (4) years of registering the mining title, it is proven that the concessionaire has not obtained the prior administrative acts due to their fault, and consequently has not begun activities or has begun them without meeting these requirements, the concession will be declared null and void by law for failure to comply with the obligations inherent in the mining title.

If the concessionaire has obtained the prior administrative acts, they must request the commencement of mining activities within thirty (30) days of their issuance.

If the request to commence activities is not made within four (4) years from the registration of the mining title, the concession will be declared null and void by law for failure to comply with the obligations inherent in the mining title.

Once the title is voided, the concession will revert to the State without any right to compensation.

Transitional Provisions

Within ninety (90) days, the MEM, ARCOM, and SRI will issue the technical standard to determine the items, limits, and references for calculating royalties based on net revenues from primary and secondary minerals other than gold and silver.

Within thirty (30) days, the MEM and ARCOM will update the Instructions for obtaining Licenses for Marketing and Export of Minerals.

 

Carlos Torres, Senior Associate at CorralRosales
ctorres@corralrosales.com
+593 2 2544144