Taxes and Penalties That Do Not Qualify for the 2025 Remission Program
Not all debts are eligible for Ecuador’s 2025 remission benefits. Knowing which obligations are excluded prevents misunderstandings and helps with proper tax planning.
Types of Obligations Typically Excluded
1. Withholding and Collection Taxes
Debts generated from:
- Income tax withholdings
- VAT withheld or collected
These generally cannot be forgiven, as the taxpayer acted as an intermediary, not the final tax subject.
2. Customs-Related Penalties
Sanctions imposed by the Customs Authority often fall outside SRI remission programs and must be handled separately.
3. Criminal Tax Liabilities
Any debts linked to fraud, falsification, or criminal proceedings are excluded.
4. Social Security Contributions
Obligations with the IESS follow separate legal frameworks and are not covered by SRI remissions.
Why These Are Excluded
These obligations involve third-party funds, public resources, or legal structures that prevent their forgiveness under standard tax remission laws.
What Taxpayers Can Do
- Request a breakdown of all obligations to confirm eligibility
- Prioritize urgent payments that cannot be remitted
- Regularize compliant taxes to avoid accumulating new penalties
Conclusion
While the 2025 remission program is generous, taxpayers should be aware of excluded obligations to plan payments correctly and avoid surprises during the process.