On April 1, 2026, in the Fourth Supplement of Official Registry No. 256, Resolution No. NAC-DGERCGC26-00000015 was published, through which the Internal Revenue Service (SRI) amends the procedure for the use of credit notes issued by said entity, as summarized below:

Offsetting limit (60 %)

The value of taxes, interest, and penalties set forth in tax returns may only be extinguished using credit note balances up to 60% of the total amount due.

The remaining value of the obligation must be settled through the payment methods enabled in "SRI en Línea" (cash, bank debit, etc.).

This amendment shall be applicable as of April 1, 2026.

Additional aspects

• The aforementioned 60% limit shall not apply to Currency Outflow Tax (ISD) credit note balances.
• The tax return filing system will not enable the use of credit note balances when legal provisions prohibit the total or partial extinction of certain taxes through these instruments.
• The reference allowing credit notes issued by the SRI to be used for the payment of obligations before the National Customs Service of Ecuador (SENAE) is removed. This amendment shall be applicable as of May 1, 2026.

This is a summary of the relevant tax aspects contained in the aforementioned Resolution and does not necessarily reflect the opinion of Robalino®; therefore, it cannot be considered as legal advice provided.

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