Settlements during tax litigation, and weight of evidence

Amendments to the tax claim procedure

  • Tax Courts are authorized to promote conciliation hearings at any time during the first instance stage.
  • The filing of an appeal for annulment (“recurso de casación en la forma”) against the first instance judgement issued by the Tax Court is now allowed.
  • Tax Courts are obliged to publish their judgments.
  • The grounds, on which the appeal for annulment shall proceed against the judgment of second instance is now regulated.
  • It is established that, for a single time within a period of 2 years from the publication of the tax reform, taxpayers who have legal proceedings pending could opt to terminate those proceedings by recognizing the existing tax debt. In such cases, a total forgiveness of interest and fines is granted by the IRS.

Jaime Carey
Managing Partner
+56 2 2928 2224
Jessica Power
+56 2 2928 2214
Manuel José Garcés
+56 2 2928 2226

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