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- Definition of donation: concept of article 1,386 of the Civil Code.
- All acts or contracts celebrated abroad that comply with the aforementioned definition (independently of the formalities of the respective country) will be considered as a donation for the application of the IDT.
- Regulation of the connection factors for the application of the IDT on donations (i.e. domicile or residence in Chile of the donor, and location or registry of the goods in Chile).
- The tax paid for a donation abroad is recognized as a tax credit against the IDT applicable in Chile.
- New exemptions of IDT. Among others, the donations made during a commercial year by individuals with resources which have fulfilled their tax obligations. This donation may not exceed 20% of the global net income or the income from dependent work, with a maximum of 250 UTM. In the case of family donations made in one or more fiscal years, all of them will be accumulated for a period of up to 10 years.
- Reduction in the IDT for people with disabilities
- Modification of the IDT applicable on assignments or donations subject to fiduciary arrangements
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