Ecuador’s SRI removes Andorra from tax haven list effective 16 June 2025 under new resolution.
The Ecuador Internal Revenue Service (SRI) has issued Resolution No. NAC-DGECCGC25-00000013, amending its list of tax havens and preferential tax regimes, removing Andorra.
The change takes effect on 16 June 2025.
The resolution modifies Resolution No. NACDGERCGC15-00000052 (2015), which defines Ecuador’s tax haven criteria. Andorra was delisted after failing to meet at least two of the three required conditions for classification as a tax haven.
The update maintains all existing tax and legal terminology without alteration. No further jurisdictions were added or removed in this revision.
Earlier, Ecuador’s Internal Revenue Service (SRI) published Circular NAC-DGECCGC25-00000002 on 21 January 2025, outlining new guidelines for identifying tax havens, preferential tax regimes, and low-tax jurisdictions.