As of July 1st 2024, Ecuador implemented a flat
income tax for sports betting operators. Te tax applies a 15 per cent rate to the revenues of
operators, both residents and non-residents in Ecuador. SRI issued a resolution establishing
deadlines and procedures for declaration, rules for issuing sales and withholding receipts, and requirements for registration in the Unique Taxpayers Registry.
In April 2025, defying predictions and expectations, incumbent Daniel Noboa won Ecuador’s presidential election with a clear lead. Noboa has demonstrated a pro-gambling agenda. During his first term he offered to call a popular consultation in 2024 to usher in the return of casinos, slot halls and sports betting. Ecuador banned all types of gambling after a referendum was held under the administration of left wing populist Rafael Correa in 2010. While online gambling has existed in an unclear regulatory
In addition, Colombian football has been overshadowed by a
match fixing scandal involving one of its top clubs Envigado Fútbol Club which has reported attempts to bribe players in order to manipulate the outcomes of matches in the local league. Envigado's president, Ramón Ruiz, confirmed the ongoing internal investigation and stated that multiple players had come forward with claims of receiving calls and insinuations regarding match-fixing not only in recent matches but extending over a year. Tis is not the first time that the club has been involved in a scandal. In 2014, the United States imposed sanctions on the club because its owner permitted a crime gang to use the club's balance sheet to conceal profits from drug trafficking, extortion, and murder- for-hire. Tese sanctions were lifted in 2018. However, one positive development has been the approval
in Congress of the bill that recognises eSports as a discipline meaning operators will be able to expand the betting offer related to sporting events.
framework Noboa in October 2024 authorised the advertising of sports betting on media networks through Executive Decree 421. According to the Internal Revenue Service (SRI) in Ecuador in August last year there were currently 65 companies registered to offer sports betting in the country. However, the total number of registered operators is likely to expand significantly as Ecuador strengthens its regulations and facilitates entry to the market. As of July 1st 2024, Ecuador implemented a flat income tax
for sports betting operators. Te tax applies a 15 per cent rate to the revenues of operators, both residents and non-residents in Ecuador. In the same month the SRI issued a resolution establishing deadlines and procedures for declaration, rules for issuing sales and withholding receipts, and requirements for registration in the Unique Taxpayers Registry (RUC) for the implementation of the flat income tax. In January 2025 the government modified the regulations
for the application of the unique income tax. Te main change is that operators who are not residents in the country are no longer required to be registered with the Unique Taxpayer Registry from the SRI. Te reforms were issued by the President in Executive Decree 487. According to the new rules both resident and non-resident operators must obtain a license issued by the Ministry of Sports to operate in the country with licences costing around US$307,000 for this year.
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