ARCOM reforms the Mining Supervision and Control Levy scheme

ECIJA Ecuador’s Energy and Natural Resources department has published a new briefing note on Resolution No. 006-2026 issued by the Mining Regulation and Control Agency (ARCOM), which reforms the Mining Supervision and Control Levy regime, introducing significant changes for holders of mining rights and other stakeholders in the sector.

The regulation incorporates new provisions on the payment, settlement and collection of the levy, establishes exemptions for certain mining concessions in the exploration and economic evaluation phase, as well as for ENAMI EP, and sets out a new compliance timetable for those subject to the levy.

Furthermore, the resolution sets out the transitional regime applicable to the 2026 financial year, stipulates that the Internal Revenue Service (SRI) will be responsible for collecting the levy, and strengthens the control and enforcement mechanisms in the event of non-compliance.

These reforms have a direct impact on the planning and regulatory compliance of companies in the mining sector; it is therefore essential to understand the scope of the new obligations and the changes introduced by the authority.

We invite you to read our briefing note to learn about the main aspects of the new regulation and the key points that mining rights holders and companies in the sector should consider.

For further information or specialist advice, please contact Álvaro Ordóñez and our Energy and Natural Resources team at ECIJA Ecuador.