Date: June 17, 2025 | Supplement: Fourth Supplement of the Official Registry No. 61
By Resolution No. NAC-DGECCGC25-00000013, issued on June 16, 2025, which amends Resolution No. NAC-DGERCGC15-00000052, establishing the list of tax havens and the applicable rules for the qualification of low-tax jurisdictions and preferential tax regimes, the Director General of the Internal Revenue Service, Mr. Damián Alberto Larco Guamán, resolved:
- To remove the Principality of Andorra from the list of tax havens set forth in Article 2 of Resolution NAC-DGERCGC15-00000052.
As a result, payments made from Ecuador to this jurisdiction will no longer be subject to the increased 37% rate established in the Internal Tax Regime Law (LRTI) for operations with tax havens.
As of the effective date of this resolution, such payments will be taxed at the general corporate income tax rate, equivalent to 25%.
If your company maintains international operations or is evaluating new investment opportunities abroad, our legal-tax team is available to provide specialized and strategic advice in accordance with this regulatory change.
For further information, please contact the following email addresses: dpino@bustamantefabara.com and cmedina@bustamantefabara.com.
Prepared by: Dr. Diego Pino; and, Attorney Carolina Medina