Categoría: Legal Bulletin

New SPDP Statement on the Obligation of Data Controllers or Processors Not Domiciled in Ecuador to Appoint a Data Protection Officer Key Aspects: The Superintendency for the Protection of Personal Data (“SPDP”) has issued a new statement, through Official Letter No. SPDP-IGRD-2026-485-O, addressing the obligation of data controllers or processors not domiciled in Ecuador to…

SRI Clarifies Requirements for Substantiating Losses Arising from Inventory Write-Offs Third Supplement to Official Gazette No. 372 | September 18, 2026 The Ecuadorian Internal Revenue Service (Servicio de Rentas Internas or “SRI”) issued Circular No. NAC-DGECCGC26-00000006, clarifying the requirements that must be met to substantiate losses arising from inventory write-offs when such losses are claimed…

AMENDING ORGANIC LAW OF THE ORGANIC ENVIRONMENTAL CODE   On September 2, 2026, the Amending Organic Law of the Organic Environmental Code (the “Amending Law”) entered into force following its publication in the Official Gazette on the same date. The reform introduces changes aimed at strengthening adaptation and mitigation measures, as well as measures to…

New Resolutions Issued by the Superintendency of Personal Data Protection (“SPDP”): Amendments Regarding AI, Complaints and Requests; and New Rules on Biometric Data and Security Breaches On September 10, 2026, the SPDP made public four new key resolutions issued on September 9, 2026: Resolution No. SPDP-SPD-2026-0037-R, which amends the General Regulation for Safeguarding the Right…

ARCSA – New Activities Subject to a Sanitary Operating Permit The National Agency for Regulation, Control and Sanitary Surveillance (“ARCSA”) has incorporated new categories and activities into its sanitary operating permit system. This update falls within the general regulatory framework governing operating permits and the resolutions issued by ARCSA during 2026. Below, we outline the…

ARCSA – New Activities Subject to a Sanitary Operating Permit The National Agency for Regulation, Control and Sanitary Surveillance (“ARCSA”) has incorporated new categories and activities into its sanitary operating permit system. This update falls within the general regulatory framework governing operating permits and the resolutions issued by ARCSA during 2026. Below, we outline the…

New Competition Compliance Guide: The SCE Updates its Guidelines and Prioritizes Program Effectiveness On August 3, 2026, the Superintendence of Economic Competition (“SCE”) issued Resolution No. SCE-DS-2026-37[1] (the “Resolution”), approving a new version of the “July 2026 Competition Compliance Guide” (the “Guide”). WHAT DOES IT INCORPORATE AND DEVELOP FURTHER COMPARED TO THE 2021 GUIDE? The…

Reducción temporal del IVA al 8 % para servicios turísticos Fifth Supplement to Official Gazette No. 341 of August 5, 2026. Through Executive Decree No. 465, issued on August 4, 2026, the President of the Republic ordered a temporary reduction in the Value Added Tax (VAT) rate applicable to tourism services during the national holiday.…

SRI Establishes Procedure for Declaring the Advance Payment Obligation on Undistributed Profits Fifth Supplement to Official Gazette No. 326 | July 15, 2026 The Ecuadorian Internal Revenue Service (SRI) issued Resolution No. NAC-DGERCGC26-00000026, establishing the procedure for the declaration and payment of the advance payment on undistributed profits, an obligation introduced by the Organic Law…

New SPDP Opinions on the Appointment of Data Protection Officers for Public Service Providers and Data Processing Arrangements with Processors Located Abroad Key Highlights The Superintendency of Personal Data Protection («SPDP») has issued two new opinions in response to consultations regarding the application of the Organic Law on Personal Data Protection («LOPDP») and the secondary…