Amendments to the tax system
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Amendments » December 18th »
Regulation for financial operations
The use of the “market maker” to access the exemption on capital gains made on the sale of shares and quotas is restricted. Its use is...
Other regulations
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General anti-avoidance rule (“GAAR”)
The modifications proposed in the Tax Modernization Project are eliminated, maintaining the current GAAR rule...
Instant depreciation
On physical fixed assets Extends the period of acquisition of assets that will be subject to the benefit of instant depreciation, including assets...
Special Programs
Capital repatriation The incorporation of a new special period for the declaration of goods and income abroad that, having been subject to taxes in...
Taxation on individuals
A new 40% rate bracket is created which will tax income exceeding the following amounts: Labor Income Tax, monthly income over 310 UTM (approx. USD...
Foreign Investors
Refund obligation for Withholding Tax taxpayers Extends until December 31, 2026, the period during which taxpayers who are residents of countries...
Foreign investments made by Chilean-residents
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Audits and taxpayers´ defense
Taxpayer’s protection office It is empowered to represent lower-income taxpayers in administrative proceedings before the Tax...
