UNCONSTITUTIONALITY OF THE ORGANIC LAW OF NATIONAL SOLIDARITY
The Plenary of the Constitutional Court of Ecuador, through Judgment 51-25-IN/25 dated September 26, 2025, declared the unconstitutionality, on procedural grounds, of the Organic Law of National Solidarity in its entirety. This is due to the violation of the principle of unity of subject matter (Article 136 of the Constitution) during its approval and because it was improperly processed through the expedited procedure applicable to bills classified as economically urgent (Article 140 of the Constitution). This declaration will have retroactive effects from the publication of the judgement in the Official Gazette of Ecuador (Registro Oficial).
Consequently, the provisions and reforms related to taxation, security, administrative, and corporate matters introduced by the Organic Law of National Solidarity will be rendered ineffective.
In particular, regarding the prohibitions applicable to the activities that Simplified Stock Companies (S.A.S.) may undertake, the prohibition on engaging in activities related to strategic sectors, mining, or related activities has been lifted.
Finally, the judgement declared the related unconstitutionality of the Regulations to the Organic Law of National Solidarity.
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