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Legislació

El govern de l'Equador actualitza la normativa sobre l'impost sobre els operadors d'apostes esportives

By - 7 de gener de 2025

Ecuador’s government has modified the regulations for the application of the unique income tax regime for sports betting operators. The main change is that operators who are not residents in the country are no longer required to be registered with the Unique Taxpayer Registry (RUC) from the Internal Revenue Service (SRI).

Now, both resident and non-resident operators must obtain a license issued by the Ministry of Sports to operate in the country. The reforms were issued by the President of the Republic, Daniel Noboa, in Executive Decree 487.

The unique income tax regime began to be collected on July 1 of last year and imposes a 15% rate on the income of sports betting operators, both on residents and non-residents.

Licenses will be valid for five years. The requirements for its acquisition and maintenance will be determined by the Ministry of Sports. The document will have an annual cost, for acquisition and renewal, corresponding to 655 unified basic salaries (SBU). The minimum wage for 2025 was set at $470, so the license will cost around $307,000 for this year. The decree states that the operator will pay the amount to the Ministry of Sports within the first 20 days of the fiscal year during the years of the license’s validity.

If there are delays in the payment of the annual renewal of the license, sports betting operators will not be able to continue their activities, and they will face sanctions, blocks, and corrective measures established by the Ministry of Sports. The government may modify or update the value of the license, for which it will require an opinion from the Ministry of Finance.

President Daniel Noboa set a three-month deadline, from the implementation of the regulations, for the Ministry of Sports to issue the necessary regulations to govern all provisions of Executive Decree 487.

Another significant change in the regulatory reforms is the clarification that the subjects of the unique income tax, identified as taxpayers, include both natural persons and entities operating sports betting, regardless of whether they are legally established as non-profit organizations. This excludes the loteria nacional  Guayaquil Beneficence Board and the Fe y Alegría foundation.

The decree also introduces definitions for several key terms in sports betting such as bonuses and “profit” which is defined as the net gain a player earns from successfully predicting a bet.

The decree mandates a three-month period for sports betting operators to adjust their systems in accordance with the new law, regulations, and secondary regulations issued by the SRI. Similarly, public entities such as the Financial and Economic Analysis Unit (UAFE) and the National Intellectual Rights Service are required to adapt their systems for law enforcement, money laundering prevention, and sanctioning processes within the same timeframe. Additionally, during this three-month period, no sanctions will be imposed on non-resident operators, although future regulatory actions may follow.

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