Almeida Guzmán Asociados, informs that as prescribed by Resolution No. NAC-DGERCGC24-00000033 of the Internal Revenue Service, in force to date, taxpayers must submit the Final Beneficiary and Corporate Composition Report – REBEFICS, according to the following schedule:
| Ninth digit of the RUC | Maximum filing date |
| 1 | February 10 |
| 2 | February 12 |
| 3 | February 14 |
| 4 | February 16 |
| 5 | February 18 |
| 6 | February 20 |
| 7 | February 22 |
| 8 | February 24 |
| 9 | February 26 |
| 0 | February 28 |
The information to be reported will be that with a cut-off date of December 31, 2025. In the case of companies incorporated or established during the course of the fiscal year, or in which the obligated entity presents any change in the corporate composition or in the information of final beneficiaries and other information provided for in the Resolution, this Report must be submitted until the 28th day of the following month in which the incorporation or change occurred. with a cut-off date of the last day of the reporting period.
When the due date coincides with mandatory rest days or holidays, it will be moved to the next working day. Local holidays must be considered with respect to each region according to the tax domicile of the taxpayer.
When the obligated entity must file its advance income tax return, for the purposes of termination of activities, spin-off or merger of companies before the end of the tax year, it must file this annex at least three business days before its advance income tax return.
Quito D.M. / Guayaquil, January 2026
