Version 14 - May 2026 (template release)
Template release pack
This release focuses on the legislative content changes, features and correction updates for the period ending
June 2026
. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.Release notes
- Period ended: June 2026
- Update type: Legislative, features, and corrections
Overview
This Ecuador template is a release that includes important legislative updates, along with a features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after July 2025. These updates include: Ecuador’s 2025 economic outlook and related government measures to strengthen public finances, and amendments to NIC 21 – The Effects of Changes in Foreign Exchange Rates.
This version is available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Legislative
Accounting Reference Number | Details |
|---|---|
NIC 21 | Incorporation of amendments to NIC 21 The Effects of Changes in Foreign Exchange Rates, including updates to the relevant tables to reflect current IFRS guidance. |
Corrections
ITEM ID | TITLE | DETAILS AND LIMITATIONS |
|---|---|---|
5303561 | Incorrect period mapping and display setting in equity table | Description of change: The equity table (E2 actual) has been corrected to show the accurate Prior and Current periods, and the start-of-period section is now set to Display = Never. Report locations impacted:
|
5307526 | Add expression for "Saldo inicial" in provisión por pérdida crediticia table | Description of change: An expression was added to the E1 and E2 grids for the "At start / saldo inicial" field in the "Movimiento de la provisión por pérdida crediticia esperada" table. Report locations impacted:
|
Features
ITEM ID | TITLE | DETAILS AND LIMITATIONS |
|---|---|---|
5013876 | Hide default signatory dates when no date is entered | Description of change: The system has been updated to hide signatory dates when no value is entered, preventing the display of incorrect default dates. This conditional display applies to DateofSigning, CommencementDate, CessationDate, and ReappointmentDate fields. Report locations impacted:
Description of change: The system has been updated to hide signatory dates when no value is entered, preventing the display of incorrect default dates. This conditional display applies when both DateofSigningLeft / DateofSigningRight are not null. Report locations impacted:
|
4730081 | Movement table Total and reconciliation | Description of change: The Total adds up table's sections and the Reconciliation section has been updated to retrieve values directly from categories, enhancing clarity for clients and ensuring consistency with other templates' reconciliation methods. Report locations impacted:
|
Content changes
5160165 - Legislative updates for years ended 30 June 2026
Description of change: New content has been added on Ecuador's 2025 economic outlook, emphasising moderate recovery trends and recent government actions to reinforce public finances.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | OPERACIONES E INFORMACIÓN DE LA ENTIDAD | SITUACIÓN ECONÓMICA DEL PAÍS | Párrafo (1)
Description of change: The paragraph on the regional Latin America overview, which discusses slow post-pandemic recovery, drought impacts, and broader climate and geopolitical risks, has been disabled and marked as [Pre Jun 2026] in accordance with our content provider's guidance.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | OPERACIONES E INFORMACIÓN DE LA ENTIDAD | SITUACIÓN ECONÓMICA DEL PAÍS | Párrafo (2)
Description of change: In the company report, the variable label "Compañía" has been replaced with "Entidad".
Report locations impacted:
- Estados financieros | Notas a los estados financieros | RESUMEN DE POLÍTICAS CONTABLES | Estados financieros | Párrafo (1)
Description of change: The note has been renamed from "RESUMEN DE POLÍTICAS CONTABLES" to "RESUMEN DE POLÍTICAS CONTABLES MATERIALES".
Report locations impacted:
- Estados financieros | Notas a los estados financieros | RESUMEN DE POLÍTICAS CONTABLES MATERIALES
Description of change: The fiscal year in the Impuesto a la Salida de Divisas (ISD) section has been updated to 2025.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | RESUMEN DE POLÍTICAS CONTABLES | Impuestos | Impuesto a la salida de divisas (ISD): | Párrafo (1)
Description of change: The effective year in the section "Normas Internacionales de Información Financiera vigentes" has been updated from 2024 to 2025.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA PUBLICADAS AÚN NO VIGENTES | Párrafo (1)
Description of change: The table has been updated to incorporate amendments to NIC 21.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA PUBLICADAS AÚN NO VIGENTES | Tabla no-estándar | Carpeta - Entidad 1 | Tabla E1 - Normas internacionales emitidas
- Estados financieros | Notas a los estados financieros | NORMAS INTERNACIONALES DE INFORMACIÓN FINANCIERA PUBLICADAS AÚN NO VIGENTES | Tabla no-estándar | Carpeta - Entidad 2 | Tabla E2 - Normas internacionales emitidas
Description of change: The fiscal period years have been updated to cover 2022 through 2026.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Situación fiscal | Párrafo (2)
Description of change: Shareholders ("accionistas") have been added to the list of relevant stakeholders.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Tasas del impuesto a la renta | Lista numerada
Description of change: The item has been disabled and labelled as [Pre Jun 2026].
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Impuesto a la renta en la distribución de dividendos
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Pago a cuenta sobre utilidades no distribuidas
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Impuesto a la Salida de Divisas | Párrafo (3 active)
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Reformas tributarias
Description of change: The "Impuesto a la renta en la distribución de dividendos" tab has been marked as [Pre Jun 2026].
DC locations impacted:
- Impuesto a la renta corriente y diferido > Impuesto a la renta en la distribución de dividendos
Description of change: A new subnote has been added summarising dividend taxation and withholding rules, covering applicable rates, exemptions, effective dates, and the treatment of resident and non-resident beneficiaries.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Distribución de dividendos
Description of change: Amended the paragraph about the tax on foreign exchange outflows (Impuesto a la Salida de Divisas / ISD).
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Impuesto a la Salida de Divisas | Párrafo (1)
Description of change: The "[Pre dic 2025]" label was removed from the "Lista numerada - viñeta" and bullet points were enabled.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Impuesto a la Salida de Divisas | Lista numerada - viñeta (all 4)
Description of change: A new paragraph has been added detailing the use of ISD as an income tax credit for up to five years, subject to specific eligibility criteria.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Impuesto a la Salida de Divisas | Párrafo (4 active)
Description of change: The paragraph on ISD rates for 2025 has been updated to incorporate changes from Executive Decree No. 468, including sector-specific rates and a temporary 0% rate for qualifying imports from January to April 2025 in response to the country's energy situation.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Impuesto a la Salida de Divisas | Párrafo (5 active)
Description of change: The [Pre Dec 2025] reference was removed, the content was enabled, the dates were updated, and the statement about no transfer pricing adjustments was deleted.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Precios de transferencia | Párrafo [Pre dic 2025] (1)
Description of change: The [Pre dic 2025] was removed, and the content was enabled with updated dates.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Precios de transferencia | Párrafo [Pre dic 2025] (2)
Description of change: The Ecuador tax legislation has been updated to confirm the VAT rate at 15%, revise ISD rates for certain imports—including temporary relief periods and sector-specific rates—reinstate selected tax relief measures, update the treatment of tax havens, and introduce major reforms affecting dividends, undistributed profits, share disposals, and tax compliance procedures.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Reformas tributarias
Description of change: A new grid has been created for the updated rates table.
DC locations impacted:
- Información a Revelar > Notas a los estados financieros > Impuesto a la renta corriente y diferido > Otros: Reformas tributarias
Description of change: A new style named "TNS | Columns | Percentage | Zero Centred" has been created for use in the new Rate table.
Styles locations impacted:
- Styles > TNS (Table Non-Standard) > TNS | Columns > TNS | Columns | Percentage > TNS | Columns | Percentage | Zero Centred
Description of change: The E1 and E2 tables have been created following BIG 4 guidance to support withholding calculations for resident companies and permanent establishments that do not distribute accumulated profits from previous fiscal years by 31 July. These tables apply a single rate to 100% of the undistributed balance according to the relevant progressive brackets.
Report locations impacted:
- Estados financieros | Notas a los estados financieros | IMPUESTO A LA RENTA CORRIENTE Y DIFERIDO | Otros asuntos relacionados con el impuesto a la renta | Reformas tributarias Carpeta (9) | Carpeta | Carpeta | Tabla no-estándar
Additional information
We have updated the Ecuador Cache in this release. There is a new file in the release pack. Refer Appendix A for details.
Appendix A
Additions to the Ecuador cache.
ES | EN |
|---|---|
a) | a) |
a) | a) |
(a) | (a) |
(A) | (A) |
e) | e) |
i) | i) |
(i) | (i) |
(o) | (o) |
o) | o) |
y) | y) |
Total activo | Total assets |
ACTIVOS BIOLÓGICOS | BIOLOGICAL ASSETS |
Activo biológico A (aves): | Biological assets A (birds): |
Activo biológico B (ganado): | Biological assets B (livestock): |
Activo biológico C (agro): | Biological assets C (agro): |
ACTIVOS BIOLÓGICOS (continuación) | BIOLOGICAL ASSETS (continued) |
Activo biológico A (aves): | Biological assets A (birds): (continued) |
Activo biológico B (ganado): | Biological assets B (livestock): (continued) |
Activo biológico C (agro): | Biological assets C (agro): (continued) |
Plusvalía mercantil | Goodwill |
Utilidad operacional | Operating profit |
Compensación de instrumentos financieros | Offsetting of financial instruments |
Tabla - Supuestos actuariales para la jubilación patronal y desahucio | Table – Actuarial assumptions for employer retirement and severance pay |
Tabla E1 - Movimiento de la obligación de jubilación patronal y desahucio | Table E1 – Movement of the employer's retirement and severance obligations |
Tabla E2 - Movimiento de la obligación de jubilación patronal y desahucio | Table E2 – Movement of the employer's retirement and severance obligations |
PATRIMONIO | EQUITY |
PATRIMONIO (continuación) | EQUITY (continued) |
Related Content
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Ecuador
Format:
Article