Almeida Guzmán Asociados, informs that on January 29, 2026, the Ministry of Production, Foreign Trade and Investments issued the Ministerial Agreement No. MPCEI-MPCEI-2026-0003-A, by which it publishes the list of tariff subheadings beneficiaries of the differentiated rate of the Tax on the Exit of Foreign Exchange – ISD applicable in 2026. This, in compliance with the provisions of Executive Decree No. 272. Thus:
- The list of tariff subheadings included in the Ministerial Agreement in question is broken down at the following link: https://n9.cl/zlcxb.
- The Undersecretariat of Competitiveness will provide technical support and coordinate actions with the SRI and SENAE in the exercise of ex ante and ex post control over the implementation, use and application of the DME differentiated rate.
- The Undersecretariat of Competitiveness will send to the Ministry of Economy and Finance a quarterly report that will contain the analysis of the impact on the productive sector with respect to the application of the differentiated ISD rate.
Quito, D.M. / Guayaquil, January 2026
