Taxpayers’ rights
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Tax reform 2020 »
Audits and taxpayers´ defense
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Legal tax claim procedure
The IRS is expressly allowed to accept the tax claim. Evidentiary inadmissibility or Tax Discovery is eliminated. Tax Courts are authorized to...
Taxpayer’s protection office
The taxpayer’s protection office is created as a new decentralized service, with legal personality and its own assets, subject to the supervision...
VAT on digital services
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Taxable event service
Services involving affected and unaffected or exempt activities Each service is taxed independently according to its nature. In case they cannot be...
VAT on real estate sales
Recurrency The presumption of recurrency, by virtue of which a seller is considered to be recurrent in real estate sales when a period of one year or...
VAT tax credit on construction
The limit of 65% of the Tax Credit in the construction of houses which value does not exceed UF 2,000 is...
VAT on the leasing of furnished or equipped properties
It is specified that the movable property or facilities included in the property must be sufficient for the property’s use as housing or workplace,...
VAT return and recovery
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