Ecuador’s SRI has issued Resolution NAC-DGERCGC26-00000004, establishing presumptive tax coefficients for the 2024 fiscal year, applicable when tax returns are missing, incomplete, or unreliable.
Ecuador’s Internal Revenue Service (SRI) has issued Resolution No. NAC-DGERCGC26-00000004 on 6 February 2026, establishing coefficients for presumptive tax assessments for the 2024 fiscal year.
The resolution allows the SRI to determine income tax when a direct assessment is not possible due to missing or incomplete tax returns, insufficient documentation, lack of accounting records, or non-cooperation by taxpayers. The presumptive calculation uses coefficients applied to total revenue, costs and expenses, or assets, with the highest resulting amount forming the taxable base.
For taxpayers engaged in multiple activities, the coefficients are applied to each activity, and the totals are aggregated. The resulting tax cannot be lower than amounts already withheld at source.
The coefficients vary by economic sector. Examples include:
- Agriculture (non-perennial crops, A011): 0.3713 (Income), 0.5906 (Costs/Expenses), 0.6536 (Assets)
- Petroleum (B061, crude oil extraction): 0.5039 (Income), 1.0156 (Costs/Expenses), 0.2650 (Assets)
- Air Transport (H511, passenger transport): 0.7804 (Income), 3.5546 (Costs/Expenses), 2.1584 (Assets)
- Mineral Commercialization: 0.2737 (Income), 0.3769 (Costs/Expenses), 0.3846 (Assets)
- Unlisted activities: 0.3077 (Income), 0.4445 (Costs/Expenses), 0.6713 (Assets)
Certain activities and income types are excluded from the presumptive coefficients, including those already covered by specific laws, taxpayers under simplified regimes such as RIMPE, employment income, capital yields, inheritances, donations, or unexplained wealth increases.
The resolution, certified on 28 January 2026, applies retroactively to the 2024 fiscal year.
