- A new assumption for establishing simulation or abuse is introduced: obtaining refunds or accessing a benefit or a special tax regime. On the other hand, in cases of avoidance conduct involving a set of acts or legal transactions, it is established that the GAAR may be applied even if a special anti-avoidance rule is applicable to one or more of those acts when considered individually.
- A new procedure is introduced, which remains judicial but now includes a stage before the Executive Committee, a newly created body responsible for recommending whether or not the General Anti-Avoidance Rule should be applied.
- In this regard, the procedure is triggered by a summons to the taxpayer, and the audit will be carried out by the Department of General Anti-Avoidance Rules, in coordination with the Regional Directorate or the Large Taxpayers Directorate (DGC), as appropriate. This body must prepare a report classifying the facts as constituting avoidance or not.
- If the act is deemed to involve avoidance, the report must be submitted to the Executive Committee, which will have 15 days to issue its opinion. Afterward, the Director may or may not submit the request to the competent Court. From the submission of the request until the ruling is issued, the statute of limitations period will be suspended.
- Lastly, an increase in fines is introduced when fees have been agreed for an amount exceeding 100 UTM, with a maximum of 250 UTM.
In the absence of a special rule, the amendments will come into effect starting from the first day of the month following the publication of the law.
