SRI Is Sending Tax Notices — Here's What Expats Need to Know Before March

Several expats have reported receiving unexpected letters from the SRI (Servicio de Rentas Internas) — Ecuador's tax authority — flagging pending income tax declarations from prior years. If you got one, don't panic. But don't ignore it either.

Here's what's happening and what you need to do.

The February Deadline: Anexo de Gastos Personales

Starting February 1, taxpayers must submit the Anexo de Gastos Personales (Personal Expenses Annex) — a required filing that itemizes your deductible personal expenses from 2025.

Who needs to file: Anyone claiming personal expense deductions that exceeded approximately $5,800 (about 50% of the non-taxable base) during 2025.

When: Your deadline depends on the 9th digit of your cédula or RUC. The filing window runs throughout February.

Why it matters: If you don't file this annex, you lose your personal expense tax rebate for the year and could face fines. It must be submitted before your March income tax declaration.

The March Deadline: Annual Income Tax

If you earned more than $12,081 USD during 2025 (approximately $1,007/month), you're required to file an annual income tax declaration.

Filing window: March 10 – March 28, 2026, based on your 9th cédula digit:

9th Digit	Deadline
1	March 10
2	March 12
3	March 14
4	March 16
5	March 18
6	March 20
7	March 22
8	March 24
9	March 26
0	March 28

The Surprise Letters

The SRI has been sending notifications to taxpayers with pending declarations from prior years. Key things to know:

• The SRI can audit up to 7 years back
• You have 10 business days to respond to a notification
• Bank interest counts as income. If you have a CD (certificado de depósito) at an Ecuadorian bank — which many Cuenca expats do for the 6-9% returns — that interest income may require a separate declaration beyond what your employer withholds
• The SRI already knows about your bank accounts. Ecuador participates in CRS and FATCA reporting

Who Actually Needs to File?

You probably need to file if:

• You earned over $12,081 in 2025 from any combination of sources
• You have interest income from Ecuadorian bank CDs or savings accounts
• You earn rental income from property in Ecuador
• You have freelance or consulting income from Ecuadorian clients
• You have an RUC or RISE registration

You probably don't need to file if:

• Your only income is a foreign pension or Social Security deposited from abroad
• You earned below $12,081 total in Ecuador
• Your only Ecuadorian income was from a single employer who withheld taxes properly and you have no additional income

When in doubt, ask your contador. A local accountant (contador) charges $30-80 for a basic tax filing. That's cheap insurance against SRI penalties, which can be steep.

The Practical Takeaway

This is not Carnival weekend homework you want to procrastinate on. If you haven't filed your Anexo de Gastos Personales yet, that deadline is now. If you need to do your income tax declaration, your March deadline is weeks away.

Find a contador who works with expats — there are several in Cuenca who handle this routinely. Bring your cédula, bank statements showing any interest earned, and records of deductible personal expenses (health, education, housing, food).

Sources: El Universo, SRI