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Sovereign state
Latin America
ISO EC

Ecuador: gambling regulation and licensing

Republic of Ecuador

  • Online sports bettingRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • Land-based (reference)Prohibited
Regulator
National sports authority (ente rector del deporte)
Headline tax
15% GGR
Licence required
Yes
Last verified
25 Oct 2026

Summary

Ecuador bans casinos and gambling businesses but licenses online sports predictions. In a popular consultation on 7 May 2011, 52.34% of valid votes backed banning businesses dedicated to games of chance, and that September the Ministry of Tourism set the procedure for closing the licensed hotel casinos and bingo halls. Article 236 of the Comprehensive Organic Criminal Code (COIP) now punishes anyone who runs a casino, gaming hall, betting house or gambling business with one to three years in prison. In May 2026 the Procuraduría General del Estado confirmed that games of chance are civilly unlawful whether or not run for profit, the only exceptions being the Junta de Beneficencia de Guayaquil lottery and certain non-cash raffles. Sports predictions are the exception. The Organic Law of Sport of February 2026 lets resident operators offer them through authorised digital platforms, and its General Regulation, Executive Decree 422, in force since 15 June 2026, makes a licence from the national sports authority, now the Ministerio de Educación, Deporte y Cultura (MINEDEC) acting through its Vice Ministry of Sport, the only enabling title. Licences run for up to five renewable years and cost 655 unified basic salaries a year. Executive Decree 445 of 10 July 2026 removed wording that would have let licensees offer online games, so online casino and poker stay outside the regime. Since 1 July 2024 operators have paid a 15% single income tax on revenue less prizes paid, collected by the Servicio de Rentas Internas, and withhold 15% of player prizes. The regulation also sets payment caps by channel, AML registration with the UAFE, advertising rules that bar influencers from promoting unlicensed operators, and blocking powers. MINEDEC issued its licensing procedure rules on 17 September 2026 (Acuerdo 00078-A, published 5 October 2026), setting the guarantee, deposit limits, a national self-exclusion register and laboratory accreditation; the regulation's other secondary rules are due by December 2026.

Common pitfalls

Reading the regulation as opening online casino: the "juegos online" wording in Decreto 422 art. 235 was removed by Decreto 445 on 10 July 2026. Treating SRI registration and payment of the single income tax as a licence: the licence from the sports authority is a separate, mandatory title. Relying on the Procuraduría's 2025 view that non-profit gambling falls outside COIP art. 236: its May 2026 pronouncement holds all games of chance civilly unlawful outside the lottery and raffle exceptions. Assuming a foreign company can hold the licence from abroad: applicants must be resident and domiciled in Ecuador, which for a foreign company means an approved branch. Computing prize withholding on the old monthly consolidated basis after 15 June 2026: it is now per event predicted.

Key facts

Regulator
National sports authority (ente rector del deporte)
Regulator type
Government ministry
Headline tax
15% GGR
Licence required
Yes
Minimum age
18+
Tax base
Single income tax (Impuesto a la Renta Único a los Operadores de Pronósticos Deportivos, IRUPD) on total income generated, including commissions, less total prizes paid in the same period on which withholding was applied (LRTI art. 35.5). In practice: all amounts received from players and used on predictions the player lost, plus commissions and similar charges linked to a prediction, less prizes won in the period on which withholding was made; deposits not yet used on a settled prediction are not income (SRI Resolution NAC-DGERCGC24-00000029 art. 4; Decreto 487). A negative monthly result gives zero tax and cannot be carried forward or deducted against other income (Decreto 487).
Capital
Quito
Currency
USD
Official languages
Spanish

How to get a gambling licence in Ecuador

The regulator is National sports authority (ente rector del deporte).

We record 1 licence type for Ecuador: the Licence for sports prediction operators (Licencia para la Operación de Pronósticos Deportivos, LOPD).

Fee basis
Licence for sports prediction operators (Licencia para la Operación de Pronósticos Deportivos, LOPD): 655 unified basic salaries (SBU) of the current year, or the amount set by law, paid to the sports authority within the first 20 days of each year of the licence (Decreto 422 art. 241; Decreto 487). The US dollar amount changes with the SBU each year.
Licence term
Licence for sports prediction operators (Licencia para la Operación de Pronósticos Deportivos, LOPD): Five years from notification of the granting act. Renewal must be requested at least 90 days before expiry, and the licence stays valid until the renewal decision once a timely request is filed (Acuerdo 00078-A art. 16).
Local presence
A local company or establishment is required.
Domain
.ec or .com (the platform domain must end in one of the two).
Financial guarantee
Within 90 days of notification of the licence resolution, a bank guarantee or immediately payable performance bond from an insurer domiciled in Ecuador, for 1% of the operator's net equity, covering users and kept in force for the whole licence term. The operator pays any shortfall directly (Acuerdo 00078-A art. 22).
Headline tax
15% GGR (see Taxation for the full position)

Built from the record on this page, last verified 25 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Local domain required
.ec or .com (the platform domain must end in one of the two)
Bank guarantee or bond
Within 90 days of notification of the licence resolution, a bank guarantee or immediately payable performance bond from an insurer domiciled in Ecuador, for 1% of the operator's net equity, covering users and kept in force for the whole licence term. The operator pays any shortfall directly (Acuerdo 00078-A art. 22).
Certification requirements
Technical certification of the platform by a laboratory authorised by the sports authority against international technical standards (Decreto 422 art. 239.3(c)). For the first year of operation, certification by a laboratory under recognised international standards is enough; from the second year the operator has up to 90 days, once the authority issues its technical requirements, to present certification from a laboratory authorised in Ecuador (Ninth Transitional Provision). Other requirements: incorporation with sports predictions expressly in the corporate purpose, or for a foreign company a branch domiciliation approved by the Superintendencia de Compañías; RUC showing the activity; sworn declaration on lawful funds; tax and social security compliance; the last three years of single income tax, prize withholding and VAT returns; audited financial statements; an equity indicator to be set by the authority; ownership or exclusive licence of the domain and the trade mark; a responsible gambling manual and an identity and age verification manual (art. 239).
Barriers to entry
Applicants must be resident and domiciled in Ecuador (Organic Law of Sport art. 218; Decreto 422 arts. 237 and 239.1(f)), so offshore-only operators cannot hold the licence. The annual fee of 655 SBU is due every year of the licence. Sports organisations, officials, players and coaches, officials with interests in operators and their relatives, persons with recent convictions for listed offences and those owing the State are excluded (art. 238). Operators active before 15 June 2026 had to apply within a 90-day term and prove three years of tax compliance, and those that failed cannot obtain a licence through a new company, a change of name, an asset transfer or a third party (Tenth Transitional Provision).

Licence types

  • Licence for sports prediction operators (Licencia para la Operación de Pronósticos Deportivos, LOPD)

    Scope
    The only enabling title for operating sports predictions in Ecuador, through digital platforms (Decreto 422 art. 235 as replaced by Decreto 445). It does not cover casino games, poker or other online games.
    Term
    Five years from notification of the granting act. Renewal must be requested at least 90 days before expiry, and the licence stays valid until the renewal decision once a timely request is filed (Acuerdo 00078-A art. 16).
    Fee basis
    655 unified basic salaries (SBU) of the current year, or the amount set by law, paid to the sports authority within the first 20 days of each year of the licence (Decreto 422 art. 241; Decreto 487). The US dollar amount changes with the SBU each year.
    Renewal terms
    Renewal applications must meet the same requirements as new ones (Decreto 422 art. 239). The licence lapses if its term ends without renewal (art. 251(a)); non-payment of the annual fee is a ground for suspension of up to 180 days (art. 255(a)).

Taxation

Headline GGR tax
15% GGR
Effective date
1 Jul 2024
Player winnings tax
Player prizes are subject to 15% income tax withheld by the operator (SRI bulletin NAC-COM-24-033; Decreto 487). From 15 June 2026 the withholding is 15% of the total value of the prize or prizes per event predicted, instead of on the monthly consolidated amount (Decreto 422, Twentieth Transitional Provision).
Withholding mechanism
Resident and non-resident operators declare and pay the single income tax monthly and the prize withholdings on the SRI withholding return, by the 10th to the 28th of the following month according to the ninth digit of the RUC, and must declare even in months without operations; resident operators also file an informative annual return (SRI Resolution NAC-DGERCGC24-00000029 arts. 2 to 7; Decreto 487). Non-resident operators register in the RUC through a resident attorney (LRTI art. 35.9).
VAT treatment
Operators must also issue sales receipts when VAT taxable events arise under the general VAT rules (SRI Resolution NAC-DGERCGC24-00000029 art. 8; Decreto 487), and licence applicants must present their VAT returns (Decreto 422 art. 239.2(a)). Which operator revenues attract VAT was not established.
Tax base
Single income tax (Impuesto a la Renta Único a los Operadores de Pronósticos Deportivos, IRUPD) on total income generated, including commissions, less total prizes paid in the same period on which withholding was applied (LRTI art. 35.5). In practice: all amounts received from players and used on predictions the player lost, plus commissions and similar charges linked to a prediction, less prizes won in the period on which withholding was made; deposits not yet used on a settled prediction are not income (SRI Resolution NAC-DGERCGC24-00000029 art. 4; Decreto 487). A negative monthly result gives zero tax and cannot be carried forward or deducted against other income (Decreto 487).

Compliance

Minimum age
18+
National self-exclusion
Registro Nacional de Personas Autoexcluidas de Pronósticos Deportivos (mandatory)
KYC timing
Before play: no anonymous predictions are permitted (Organic Law of Sport art. 218).
AML regime
Operators are obliged subjects under the anti-money-laundering law and must obtain a UAFE registration code and file reports (Decreto 422 arts. 230 and 248). They must run automated transaction monitoring with thresholds by payment channel (art. 245), a three-level alert system ending in preventive blocking and a suspicious transaction report to the UAFE (art. 246), full traceability of transactions above the thresholds, extra authentication for credit card operations above USD 200, and internal limits (art. 247). Licence applicants file a sworn declaration on the lawful origin of each partner's funds (art. 239.1(e)).
AML supervisor
UAFE, with a Unidad Complementaria Antilavado to be created by the sports authority (Decreto 422 art. 231)
Deposit limits
At registration the operator must ask the user to set daily, weekly or monthly deposit or credit-purchase limits. Decreases apply at once; increases take effect only after three days (Acuerdo 00078-A art. 39). Responsible-gambling programmes must offer limits on deposits, credit purchases, losses, play time and frequency, plus a cooling-off suspension (art. 60).
Loss limits
Responsible-gambling programmes must offer users limits on losses, alongside deposit, credit-purchase, play-time and frequency limits (Acuerdo 00078-A art. 60(4)).
Session limits
The interface must permanently show the time elapsed since the session began, and users must be able to limit session length (Decreto 422 art. 253(a) and (d)).
Source of funds thresholds
Source-of-funds checks are required when a user exceeds the monthly accumulated thresholds: USD 19,500 for bank accounts and debit cards, USD 6,100 for credit and prepaid cards, USD 9,900 for cash (Decreto 422 arts. 245 and 247(d)).
Central monitoring system
None established. The sports authority may carry out periodic technical inspections of operators' servers and databases (Decreto 422 art. 233(d)).
Data localisation
None found. Operators must keep the information generated by their activity for 10 years and hand it over when control authorities request it (Decreto 422 art. 254).
KYC requirements
Every player must be identified and verified; anonymous predictions are not allowed, and every bet, top-up, payment and prize must be traceable to an identified user (Organic Law of Sport art. 218). A player is an adult who declares tax residence in Ecuador (Decreto 487). Operators need a manual on identity and age verification (Decreto 422 art. 239.4(b)) and a personal data policy the user must accept before registration (art. 249). If a minor is found to have played, the account is cancelled and prizes are withheld (art. 252).
Stake limits
Not yet verified
Mandatory player messaging
A permanent, clearly visible message on the importance of responsible play (Decreto 422 art. 253(b)). Operators must also run an operator-level self-exclusion procedure, monitor user behaviour and give at-risk users access to assistance (art. 253(c), (f) and (g)).
Reporting obligations
Reports to the UAFE and other authorities as the AML law requires (Decreto 422 art. 248); monthly tax declarations to the SRI; a complaints channel open 24 hours a day with a record of complaints and resolutions that the sports authority can audit (art. 250); records of alerts and actions taken (art. 247(b)).
Game content restrictions
The licence covers sports predictions only (Decreto 422 art. 235 as replaced by Decreto 445). The sports authority may restrict or ban high-risk bet types, including micro-events that do not decide the result, individual performances open to manipulation, low-level competitions without adequate supervision, and in-play modalities with disproportionate integrity risk (art. 233). Athletes, coaches, officials and sports organisations may not bet on sports in which they have influence (Organic Law of Sport arts. 219, 259 and 260).

Minimum age by vertical

  • Online sports betting: 18+

Advertising

Advertising permitted
Yes
Sponsorship rules
No specific sponsorship rule was found. Sports organisations, officials, players and coaches may not participate in sports predictions on their sport, and sports officials may not hold financial interests or commercial links with operators (Organic Law of Sport art. 219).
Celebrity and influencer rules
Operators must regulate influencer participation; influencers may not advertise unlicensed operators and are jointly liable for resulting infractions (Decreto 422 art. 252(l)). The sports authority's powers extend to advertising by media and influencers and to payment platforms that facilitate unlicensed activity (art. 233(i)).
Bonus advertising rules
Bonuses that mislead are prohibited and the terms of promotions must be set out and communicated clearly (Decreto 422 art. 252(c) and (g)).
Mandatory warnings
Every advert must include a message on responsible play, a warning that the activity is for adults only, and the identification and authorisation of the operator (Decreto 422 art. 252(e), (f) and (m)).
Penalties for breach
Misleading advertising or consumer deception determined by the competent authority is a ground for revoking the licence (Decreto 422 art. 256(j)); the sports authority sanctions advertising of unlicensed activity (art. 233(i)).

Restrictions

  • Only licensed operators may promote and advertise sports predictions (Decreto 422 art. 252)
  • No designs or content aimed at minors, and no minors in advertising (art. 252(a) and (b))
  • No false expectations of winning and no misleading bonuses; promotion terms must be clear (art. 252(c) and (g))
  • No confusion about the nature of the game (art. 252(d))
  • No incitement to violence or to the use of drugs, tobacco or alcohol, and no discriminatory content (art. 252(i) and (j))
  • Influencers may not advertise national or foreign operators that lack a licence and are jointly liable for breaches (art. 252(l))

Payments

Credit card ban
No
Crypto stance
Prohibited
Permitted methods
Transfers from current, savings or credit accounts and debit cards at institutions supervised by the Superintendencia de Bancos: up to USD 1,000 per transaction, USD 1,700 a day and USD 19,500 a month, Credit cards, subject to issuer approval: up to USD 350 per transaction, USD 550 a day and USD 6,100 a month, Reloadable prepaid cards backed by a supervised bank: up to USD 350 per transaction, USD 550 a day and USD 6,100 a month, Cash only at physical points authorised and controlled by the operator, with identification: up to USD 500 per transaction, USD 5,000 a day and USD 9,900 a month
Payment blocking regime
The Banco Central del Ecuador implements blocking or restriction of transactions to unauthorised operators, and the sports authority orders the blocking of payment methods and transactions used by unauthorised platforms (Decreto 422 arts. 234.3 and 257).
Currency restrictions
Operators may enable only the four channels listed in Decreto 422 art. 245, which leaves no route for cryptocurrency. Credits are bought and withdrawn in US dollars, all values are shown in US dollars and platform content must be in Spanish (arts. 243 and 245). Player funds are held in an account at an institution authorised by the Superintendencia de Bancos, used for no other purpose (art. 244). The caps are to be reviewed periodically with the UAFE.

Enforcement

ISP blocking
Yes
DNS blocking
Not yet verified
Payment blocking
Yes
App store takedowns
Not yet verified
Administrative penalties
Licence suspension for up to 180 days (Decreto 422 art. 255), revocation (art. 256), and suspension of the domain and blocking of apps, payment methods and transactions of unauthorised platforms (art. 257). For non-resident operators that breach their tax duties, IP blocking by ISPs and a fine on the resident attorney of up to 30 unified basic salaries (LRTI art. 35.9). Breaches of the betting bans in the Organic Law of Sport art. 219 add IP suspension.
Criminal penalties
One to three years in prison for administering, operating or establishing a casino, gaming hall, betting house or gambling business; three to five years where it is run for profit while simulating non-profit status; confiscation of instruments and proceeds (COIP art. 236).
Operator liability
Operating sports predictions without the licence is unlawful: the sports authority orders immediate suspension, disqualification and blocking of unlicensed operators (Decreto 422 art. 233(h)), can file criminal complaints for fraud or money laundering (art. 233(j)), and coordinates blocking with ARCOTEL, the SRI and the Banco Central (arts. 234 and 257). Running any other gambling business is a crime under COIP art. 236.
Player liability
No player offence was found: COIP art. 236 penalises whoever runs or establishes the business. Gambling contracts are civilly unlawful under the Civil Code as read by the Procuraduría (Oficio 16528, 4 May 2026).

Notable actions

  • Club del Sol casino in a Guayaquil hotel, run by a foundation18 Apr 2026

    Closed by the Municipality of Guayaquil on 14 February 2026, reopened on 9 March and closed again on 18 April 2026, as reported by Primicias; no official record was found.

Timeline

  1. 7 May 2011

    Popular consultation question seven approves banning businesses dedicated to games of chance, 52.34% to 47.66%

  2. 30 Sept 2011

    Ministry of Tourism Agreement 20110063 sets the procedure to close casinos and bingo halls

  3. 10 Feb 2014

    Comprehensive Organic Criminal Code published, with art. 236 on casinos and gambling businesses

  4. 20 Jun 2023

    Decree-law creates the single income tax on sports prediction operators (LRTI ch. VII-A)

  5. 1 Jul 2024

    The 15% single income tax and 15% prize withholding start to apply

  6. 31 Jul 2024

    SRI Resolution NAC-DGERCGC24-00000029 sets declaration, receipts and registration rules

  7. 19 Dec 2024

    Decreto 487 creates the licence for the operation of sports predictions in the tax regulation

  8. 2 Sept 2025

    Procuraduría Oficio 12906 reads COIP art. 236 as covering only for-profit gambling

  9. 4 Sept 2025

    Constitutional Court declines a referendum question on reopening casinos in five-star hotels (Dictamen 8-25-CP/25)

  10. 11 Feb 2026

    Organic Law of Sport, Physical Education and Recreation published, with a chapter on sports predictions

  11. 4 May 2026

    Procuraduría Oficio 16528 confirms games of chance are civilly unlawful, with or without profit

  12. 15 Jun 2026

    Decreto 422 General Regulation published and in force: licence regime for sports prediction operators

  13. 10 Jul 2026

    Decreto 445 limits the licence to sports predictions, removing online games

  14. 17 Sept 2026

    MINEDEC Acuerdo 00078-A issues the sports prediction licensing procedure (published in Registro Oficial Suplemento 383, 5 October 2026)

Outlook

MINEDEC issued its sports prediction licensing rules on 17 September 2026 (Acuerdo 00078-A), settling the equity test, the guarantee of 1% of net equity and the accreditation of certification laboratories; the regulation allows 180 days from 15 June 2026 for its other secondary rules. Operators active before 15 June 2026 had to apply within a 90-day term to keep operating, so the first licensing decisions and the public register of licensed operators required by art. 233(n) of the regulation are the next markers. The authority must also create its anti-money-laundering unit by December 2026. On casinos, the Constitutional Court rejected the proposed referendum question on reopening casinos in five-star hotels in September 2025, and the Procuraduría says any new exception to the ban needs an express legal provision, so any change would need a new consultation or legislation.

Frequently asked questions

Is online sports betting legal in Ecuador?
Yes, as sports predictions offered through a digital platform licensed by the national sports authority under the Organic Law of Sport and its General Regulation, Executive Decree 422 as reformed by Decree 445. The licence runs for up to five renewable years and costs 655 unified basic salaries a year. Operators active before 15 June 2026 could continue if they applied within a 90-day term.
Is online casino or poker legal?
No. COIP art. 236 makes running a casino, gaming hall, betting house or gambling business a crime carrying one to three years in prison, and the Procuraduría confirmed in May 2026 that games of chance are civilly unlawful outside the Junta de Beneficencia de Guayaquil lottery and certain raffles. Decree 445 removed online games from the sports prediction licence.
How are sports prediction operators taxed?
A 15% single income tax on revenue from sports predictions, including commissions, less prizes paid on which tax was withheld, declared and paid monthly to the Servicio de Rentas Internas since 1 July 2024. Operators also withhold 15% of player prizes, calculated per event predicted since 15 June 2026.
Can a foreign operator get a licence?
Only through a presence in Ecuador. Applicants must be resident and domiciled in the country; a foreign company needs a branch domiciliation approved by the Superintendencia de Compañías, a RUC showing the activity, three years of tax returns where it has them, audited accounts and a certified platform on a .ec or .com domain.
What are the advertising rules?
Only licensed operators may advertise. Adverts may not target or feature minors, suggest false expectations of winning or use misleading bonuses, and must carry a responsible play message, an adults-only warning and the operator's identification and authorisation. Influencers may not promote unlicensed operators and are jointly liable if they do.
What happens to unlicensed operators?
The sports authority can order immediate suspension, disqualification and blocking, with ARCOTEL blocking sites, the Banco Central restricting transactions and the SRI able to have ISPs block non-compliant non-resident operators. Licensed operators face suspension of up to 180 days or revocation for breaches.
How much does a gambling licence cost in Ecuador?
For the Licence for sports prediction operators (Licencia para la Operación de Pronósticos Deportivos, LOPD): 655 unified basic salaries (SBU) of the current year, or the amount set by law, paid to the sports authority within the first 20 days of each year of the licence (Decreto 422 art. 241; Decreto 487). The US dollar amount changes with the SBU each year. Last verified 25 Oct 2026.
Who regulates gambling in Ecuador?
National sports authority (ente rector del deporte) regulates gambling in Ecuador. Other authorities with a role include Servicio de Rentas Internas (SRI) and Unidad de Análisis Financiero y Económico (UAFE).

Glossary and directory

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Ley Orgánica del Deporte, la Educación Física y la Recreación (Registro Oficial, Sexto Suplemento 223, 11 February 2026)

    Asamblea Nacional, Registro Oficial

    Tier 1Accessed 23 Sept 2026Published 11 Feb 2026
  2. Decreto Ejecutivo 422, Reglamento General a la Ley Orgánica del Deporte, la Educación Física y la Recreación (signed 12 June 2026)

    Presidencia de la República del Ecuador (signed decree, copy hosted by FielWeb)

    Signed text of the decree. The quoted replacement wording inside its reforming provision on the tax regulation does not render in this copy, so only the tax base sentence that does render is relied on. Publication in the Registro Oficial is confirmed by the Registro Oficial listing (ec-ro305).

    Tier 1Accessed 23 Sept 2026Published 15 Jun 2026
  3. Registro Oficial, Quinto Suplemento 305 (15 June 2026): Decreto 422 issues the General Regulation to the Organic Law of Sport

    Registro Oficial del Ecuador

    Tier 1Accessed 23 Sept 2026Published 15 Jun 2026
  4. Decreto Ejecutivo 445, Reforma al Reglamento General a la Ley Orgánica del Deporte, la Educación Física y la Recreación (10 July 2026)

    Presidencia de la República del Ecuador (signed decree, copy hosted by Lexis)

    Scanned signed decree, read from the page images. Publication in the Registro Oficial is confirmed by the Registro Oficial listing (ec-ro323).

    Tier 1Accessed 23 Sept 2026Published 10 Jul 2026
  5. Registro Oficial, Sexto Suplemento 323 (10 July 2026): Decreto 445 reforms the General Regulation to the Organic Law of Sport

    Registro Oficial del Ecuador

    Tier 1Accessed 23 Sept 2026Published 10 Jul 2026
  6. Decreto Ejecutivo 487, reforms to Title V-A of the Regulation applying the Ley de Régimen Tributario Interno (19 December 2024)

    Presidencia de la República del Ecuador (signed decree, copy hosted by Lexis)

    Scanned signed decree, read from the page images. Its definitions and single income tax rules were later amended by the reforming provision of Decreto 422.

    Tier 1Accessed 23 Sept 2026Published 19 Dec 2024
  7. Ley de Régimen Tributario Interno, Capítulo VII-A, Impuesto a la Renta Único a los Operadores de Pronósticos Deportivos (arts. 35.1 to 35.9)

    Servicio de Rentas Internas (SRI)

    The editorial note in this SRI extract says the tax took effect on 1 January 2024. The SRI resolution (ec-sri-res29) quotes the Second General Provision of the decree-law as setting 1 July 2024, and the SRI bulletin (ec-sri-boletin) says the tax applies from 1 July 2024. The record uses 1 July 2024.

    Tier 1Accessed 23 Sept 2026
  8. Impuesto a la Renta Único a los Operadores de Pronósticos Deportivos: RUC registration and legal basis

    Servicio de Rentas Internas (SRI)

    Tier 1Accessed 23 Sept 2026
  9. Boletín NAC-COM-24-033, Impuesto a la Renta Único a los Operadores de Pronósticos Deportivos

    Servicio de Rentas Internas (SRI)

    Tier 1Accessed 23 Sept 2026Published 28 Jun 2024
  10. Resolución NAC-DGERCGC24-00000029: deadlines, forms of declaration, receipts and RUC registration for the single income tax on sports prediction operators

    Servicio de Rentas Internas (SRI)

    Tier 1Accessed 23 Sept 2026Published 31 Jul 2024
  11. Código Orgánico Integral Penal (Registro Oficial Suplemento 180, 10 February 2014), consolidated to the reform of 3 October 2025

    Asamblea Nacional (consolidated text by Ediciones Legales, hosted by the Servicio Nacional de Aduana del Ecuador)

    Tier 1Accessed 23 Sept 2026Published 10 Feb 2014
  12. Extractos de pronunciamientos, May 2026: Oficio 16528 of 4 May 2026, civil unlawfulness of games of chance and the scope of its exceptions

    Procuraduría General del Estado

    Tier 1Accessed 23 Sept 2026Published 4 May 2026
  13. Extractos de pronunciamientos, September 2025: Oficio 12906 of 2 September 2025, municipal powers and Article 236 of the COIP

    Procuraduría General del Estado

    Tier 1Accessed 23 Sept 2026Published 2 Sept 2025
  14. Registro Oficial, Suplemento 546 (30 September 2011): Ministry of Tourism Agreement 20110063, instructions for the control and closure of casinos and gaming halls

    Registro Oficial del Ecuador (hosted by the Corte Constitucional)

    Tier 1Accessed 23 Sept 2026Published 30 Sept 2011
  15. La Corte Constitucional se pronuncia a propósito de propuestas de enmienda, reforma parcial y consulta popular (Dictamen 8-25-CP/25 on casinos)

    Corte Constitucional del Ecuador

    Tier 1Accessed 23 Sept 2026Published 4 Sept 2025
  16. La regulación de los pronósticos deportivos en Ecuador: estos son los retos del nuevo sistema de licencias de operación

    Primicias

    Used only for the institutional position of the sports authority, a Vice Ministry of Sport attached to the Ministry of Education, which the regulation itself does not name.

    Tier 3Accessed 23 Sept 2026Published 17 Aug 2026
  17. Procuraduría aclara que casinos son ilícitos en Ecuador, pese a ello, plataformas virtuales siguen funcionando

    Primicias

    Used only for the municipal closures of a casino run by a foundation in Guayaquil in 2026; no official record of the closures was found.

    Tier 3Accessed 23 Sept 2026Published 15 May 2026
  18. Registro Oficial, Suplemento 383 (5 October 2026): Acuerdo Ministerial MINEDEC-MINEDEC-2026-00078-A, Normativa que regula el procedimiento de licenciamiento de pronósticos deportivos

    Registro Oficial del Ecuador

    Tier 1Accessed 25 Oct 2026Published 5 Oct 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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