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- The partially integrated system is established as a single taxation regime for big companies, with a Corporate Tax rate of 27%. The attributed income system is eliminated.
- Right to use only 65% of the Corporate Tax paid as a credit against final taxes is confirmed. Exception for residents in a country with which Chile has a treaty in force to avoid double taxation, case in which the credit for Corporate Tax is 100%.
- Regarding the imputation of distributions, dividends and remittances, the income with fulfilled taxation is incorporated as the first to be considered within the REX Register.
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- A new tax regime is established for SMEs: Corporate Tax with a 25% rate, and 100% of credit against final taxes.
- Requirements
- Ordinary perceived or accrued gross income lower than UF 75,000, or adjusted-tax equity lower than UF 85,000.
- To calculate the above limits, the income received or accrued by related parties must be considered based on the new definition of “related parties” established in the Tax Code.
- At least 65% of the income must derivefrom non-passive activities (revenue obtained by the possession or exploitation of agricultural real estate is not considered as passive income).
- Calculation of taxable income
- Option of simplified accounting records.
- Taxation on a cash basis.
- Deduction of expenses paid at the end of the year.
- Release from monetary correction rules.
- Instant depreciation rules apply.
- Entry into the SME regime
- Incorporation into the regime by the sole ministry of the law, in the case of companies that begin activities and meet the requirements.
- Companies already incorporated must apply for inclusion through a notice to the IRS between January 1 and April 30 of the year in which they want to join the regime.
- Tax compliance regulations
- PPM rate of 0.5% or 0.25% depending upon whether the income obtained in the previous year exceeds UF 50,000.
- Tax transparency option
- The company is not subject to Corporate Tax. The final tax is directly applicable over the proportion that corresponds to each owner in the profits of the company.
- The owners of the company must be exclusively taxpayers subject to final taxes.
- The PPM rate is reduced from 0.25% to 0.2% with respect to those SME taxpayers who, subject to the tax transparency regime, registered gross income in the previous year of less than UF 50,000.
- Incentives for the financing or participation in SME whose purpose is technological entrepreneurship and innovation. The contributing or financing companies shall be certified by the Production Development Corporation (CORFO).
- Incentive for saving
- Savings incentive for companies with an annual gross income lower than 100,000 UF (applies not only to SME’s).
- Deduction of up to 50% of the taxable income that remains invested in the company (capped at UF 5,000).
- Are not subject to Surcharge of Real Estate Tax.
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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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