GENERAL RULE ON THE PROCESSING OF PERSONAL DATA ON A LARGE SCALE
Almeida Guzmán Asociados informs that, on February 2, 2026, the Superintendence of Personal Data Protection – SPDP issued Resolution No. SPDP-SPD-2026-0005-R, by which the General Rule on Large Scale Personal Data Processing is issued.No. SPDP-SPD-2026-0005-R, by which the General Rule on Large Scale Processing of Personal Data is issued,
Read MoreAlmeida Guzman Associates Professional Team
Almeida Guzmán Asociados announces the incorporation of a new member to its professional staff: Belén Jaramillo (bjaramillo@almeidaguzman.com), as Partner of the Department Labor and Social Security. Her practice focuses on preventive advice and proper management of labor relations with different stakeholders. Belén is a lawyer with extensive experience
Read MoreLIST OF TARIFF SUBHEADINGS BENEFITING FROM THE DIFFERENTIATED ISD RATE
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
Read MorePRESENTATION OF INFORMATION ON FOREIGN PARTNERS OR SHAREHOLDERS OF COMPANIES SUBJECT TO SCVS CONTROL
As part of the annual obligations of the companies subject to the control of the Superintendency of Companies, Securities and Insurance, which maintain foreign partners or shareholders, the legal representatives of such companies must submit to the controlling entity, until February 2026, the following information: A.- SPECIFIC INFORMATION 1.-
Read MoreSRI.- REPORT OF FINAL BENEFICIARIES AND CORPORATE COMPOSITION – REBEFICS
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
Read MoreSRI.- SCHEDULE OF WITHHOLDINGS AT SOURCE UNDER DEPENDENCY RELATIONSHIP
Almeida Guzmán Asociados, informs that according to Resolution No. NAC-DGERCGC24-00000002 in force as of this date, taxpayers must file the SUBSIDIARY WITHHOLDING DEDUCTIONS UNDER RELATIONSHIP OF DEPENDENCY, according to the following schedule: Art. 4.- Deadline for filing. – The RDEP Annex must be submitted according to the ninth digit
Read MoreISD TAX RATES APPLICABLE AS OF JANUARY 1, 2026
On December 30, 2025, the President of the Republic issued Executive Decree No. 272, by which he modified the tax rates of the Tax on the Exit of Foreign Currency – ISD applicable as of January 1, 2026. Thus: 1.- Differentiated tax rates The applicable tax rates are as
Read MoreSRI.- EXCISE TAX RATES – ICE APPLICABLE IN 2026
On December 30, 2025, the Internal Revenue Service – SRI issued four Resolutions by means of which it established the rates of the Special Consumption Tax – ICE applicable in 2026. The following is a summary of their contents. 1.- Resolution NAC-DGERCGC25-00000040 – Applicable ICE Rates DESCRIPTION SPECIFIC TARIFF
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