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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

Tax bills

Tax analysis

Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

SII Exempt Resolution No. 141

Documentos Oficiales

Documentos Oficiales

Ruling No. 21,625

Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

SII issues guidance on the Substitute tax on accumulated earnings

Tax invariability statute 

Other Provisions and Transitional Rules

DL 830: Tax Code

Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

Last week the Ministry of Finance presented to the political

Bill on Tax compliance 

Yesterday the Ministry of Finance presented the main focuses of

After months of negotiation, the Ministry of Finance sent the

Yesterday, November 7th, 2023, the Executive received the new constitutional

Mining Royalty Law 

After over four years of processing, the Mining Royalty Law

On January 4th and 10th of this year, the Executive

Inheritance and Gift Tax Law (“IGTL”) The rules for the

1. The tax base of the tax to be applied

Real estate (amendments)

   1. Capital gains real estate Taxable gain The computation