Tax Refunds in Ecuador: How to Recover Amounts Paid to the SRI?
Tax refunds in Ecuador are a legal mechanism that allows companies and taxpayers to recover amounts paid in error or in excess, or tax credits recognized under current regulations. However, many applications are rejected due to documentation errors, differences in interpretation, or a lack of technical justification, forcing taxpayers to file administrative appeals or initiate […] proceedings.
2025 Ecuador Income Tax Table and Inheritance, Bequests, and Gift Tax Table
Pursuant to SRI Resolution No. 41, published in the Official Register, Supplement No. 708, dated December 20, 2024, it is hereby resolved to update the brackets of the 2025 income tax table for individuals, as well as the tax table for inheritances, bequests, gifts, found property, and all types of acts or contracts involving […]
CONTROLLED FOREIGN COMPANY – NEW CFC REGIME IN ECUADOR
The entry into force of the Organic Law on Economic Efficiency and Job Creation establishes a new regime for Controlled Foreign Corporations (CFCs): DEFINITION—CFCs are corporations that meet the definition set forth in tax law and satisfy the following conditions: a) They do not have tax residency in Ecuador or a permanent establishment;b) Have a beneficial owner with a 25% […]
REBEFICS Report on Beneficial Owners and Corporate Structure
REBEFICS REPORT FROM THE INTERNAL REVENUE SERVICE Pursuant to SRI Resolution No. NAC-DGERCGC24-00000033 dated September 17, 2024, the “Annex on Shareholders, Participants, Partners, Board Members, and Administrators” is replaced by the “REBEFICS Report on Beneficial Owners and Corporate Structure.” The new report is also filed in February until the final level is reached […]
