Pago de Contribución Societaria / 2025
For year 2025, companies whose assets exceed US $100,000 (one hundred thousand 00/100 United States dollars) are required to pay the corporate contribution to the Superintendency of Companies, based on the determination made by this entity using the financial statements submitted by the entities under its supervision.
Said payment may be made in two installments, without interest charges, upon request to the Superintendency of Companies. This request must be submitted online through its institutional portal. The installments shall be paid as follows: i) 50% by September 30; and ii) the remaining 50% by December 31, 2025. Failure to pay one or both installments by the specified deadlines will result in the accrual of late payment interest on the outstanding amounts.
If necessary, companies may also opt to request a payment plan of up to 12 months for the total amount of the obligation, including interest.
In case of holding companies or shareholding entities, they may request the calculation of the contribution based on consolidated financial statements, as established in the Companies Law.
For their part, branches of foreign companies legally domiciled in the country shall pay the contribution based on their assets in Ecuador, as reflected in the financial statements submitted to the Superintendency of Companies.
In the case of obligated entities that have not submitted their financial statements in a timely manner, the Superintendency of Companies may make provisional determinations and issue the corresponding payment orders.
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