Tax trends: key reforms for 2025 in Ecuador

The Ecuadorian tax environment has undergone significant transformations since December 2023, with the approval of new legal provisions aimed at stimulating investment and boosting key sectors such as energy, industry, foreign trade and free trade zones. These reforms mark a new stage in the country's tax policy, generating opportunities and challenges for taxpayers.

In this context, Paola Robalino Rosero, partner at ECIJA GPA, presents a detailed analysis of these tax trends in an explanatory video that allows a better understanding of their impact and the steps that companies must take to properly comply with the new rules.

The video highlights three central axes of the tax reforms implemented:

• New special regimes: Differentiated taxation mechanisms have been created for specific productive sectors, with preferential conditions that seek to encourage formalisation and economic growth.
• Incentives for renewable energies: Tax benefits and investment facilities are incorporated for projects focused on energy transition, sustainability and efficiency, strengthening the country's commitment to a greener economy.
• Modernisation of the free trade zone regime: The new regulatory approach improves the conditions for operating under this scheme, making the use of free trade zones for exports, manufacturing and logistics services more attractive.

In her speech, Paola Robalino emphasised that these reforms not only imply potential benefits, but also adjustments in business tax planning.