The Ecuador Internal Revenue Service (SRI) has issued Resolution No. NAC-DGECCGC25-00000013, which amends Resolution No. NACDGERCGC15-00000052 of 2015 regarding the country's list of tax havens and preferential tax regimes. This includes the removal of Andorra from the list of tax havens as it no longer meets at least two of the three conditions for inclusion (previous coverage). Resolution No. NAC-DGECCGC25-00000013 is effective from 16 June 2025.