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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
2024

Last updates

Compared document

Ley sobre Impuesto a la Renta – Versión final Proyecto Tributario 2024

Compared document

Código Tributario – Versión final Proyecto Tributario 2024

Compared document

Ley sobre Impuesto a las Ventas y Servicios – Versión final Proyecto Tributario 2024

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