SRI Extends Income Tax Filing Deadline to April 23 for RUC Digits 5 and 6

The Extension

Ecuador's Servicio de Rentas Internas (SRI — the national tax authority) extended the April 20 tax filing deadline to April 23, 2026 for taxpayers whose RUC (Registro Único de Contribuyentes) ninth digit is 5 or 6, per El Universo (source).

The reason: "intermitencias en el sistema ante la demanda y volumen de información procesada" — system outages during the high-volume filing day.

What the Extension Covers

The extension applies to three tax obligations that were due April 20:

1. Impuesto a la renta de sociedades (corporate income tax)
2. Impuesto al valor agregado (IVA) — monthly VAT declaration
3. Impuesto a la salida de divisas (ISD) — tax on currency outflows

Filing during the extension window (through April 23) is penalty-free:

"permitirá que los contribuyentes cumplan con su obligación tributaria sin que se les genere multas, recargos ni intereses."

What This Means for Expats

• If you file Ecuadorian income tax or operate a company (sociedad) with a RUC ending in 5 or 6, you have until April 23 without penalty.
• If your RUC ends in any other digit, your original SRI deadline stands (check your RUC).
• Foreign residents with Ecuadorian income — rental, investment, employment — may be affected if they have a RUC. Non-RUC-holding expats with only US-source income filing through the FileAbroad / FEIE route are not affected by this deadline.
• US expats should separately note that the US federal tax deadline was April 15, with an automatic two-month expat extension to June 15. This is an Ecuador-side obligation, not a US one.
• Context: SRI reported elsewhere that 283,413 taxpayers nationally had not filed their 2025 income tax returns as of April 21. The system intermittencies that triggered the extension were the result of last-minute filing demand.

If You Missed the Original Deadline

Check your RUC ninth digit. If it's 5 or 6, log in to the SRI portal at sri.gob.ec and file by April 23. Any earlier intermittency-related failures should be forgiven under the new guidance.

Source: El Universo