With the aim of strengthening fiscal control mechanisms and accountability, the Organic Law on Social Transparency cameinto force on 28 August 2025, through its publication in the Official Gazette. This law imposes new tax obligations that directly affect individuals, companies, social organisations, associations and NGOs.
ECIJA GPA's Tax and Investment Law Department has prepared a briefing note with a legal analysis of this reform and its practical effects, especially for taxpayers who must adapt their tax strategies in the short term.
Among the key points contemplated by the new regulation, the following stand out:
- Withholding tax on dividends
- Taxation of retained earnings
- Reporting obligations for social organisations
- Tax implications for taxpayers and economic groups
These reforms represent a turning point in Ecuadorian taxation with direct implications on tax compliance, financial planning and legal risk management. At ECIJA GPA, we provide technical and strategic support to our clients to ensure an effective adaptation to this new regulatory environment.
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