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Fischer y Cía. has created this website in order to support understanding and debate on these changes to the Chilean tax system. This is general information. Therefore, it is not necessarily complete or exact. It is also continually updated and corrected. We invite you to collaborate with this initiative by sending comments or documentation to comunicaciones@fycom.cl

Tax
Legislations

Inversionistas podrían acceder a eventuales bajas de impuestos a futuro sin renunciar a contratos de invariabilidad tributaria

April 24, 2026

El texto legal reconoce a las inversiones mineras derechos especiales de invariabilidad respecto del royalty a la minería, de nuevos tributos específicos para la actividad minera y de modificaciones más gravosas a las patentes de explotación y exploración. Los contratos con el Estado podrían comenzar en enero de 2027.

https://www.latercera.com/pulso/noticia/invariabilidad-tributaria-a-25-anos-inversionistas-extranjeros-podran-renunciar-por-una-vez-a-contratos-y-medida-partiria-en-enero-de-2027

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