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- The partially integrated regime approved by the Chamber of Deputies is maintained as the only tax regime, confirming the elimination of the attributed income regime.
- The methods of calculation of the credit for Corporate Tax in respect of distributions, dividends and other amounts are modified.
- The imputation rules applicable to distributions, dividends and remittances are modified.
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- The 100% integrated system approved by the Chamber of Deputies is maintained as the SME tax regime.
- The Monthly Provisional Payments (PPM) rate is reduced from 0.25% to 0.2%, with respect to those SME taxpayers who, subject to the tax transparency regime, had obtained gross revenues of less than UF 50,000 in the previous fiscal year.
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The PPUA refund for profits received from other companies that are absorbed by the losses of the receiving company is gradually eliminated, according to the following percentages of recovery:
Year 2020: 90%
Year 2021: 80%
Year 2022: 70%
Year 2023: 50 %
Year 2024 and following years: 0%
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