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


Last updates


Tax aspects of the New Constitution 

Oficial Document

Propuesta Constitución Política de la República de Chile 

Oficial Document

Metodología estudio SII

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

Taxable event Revocable donations are now a taxable event subject

Mining Royalty (RM)

A new tax that will replace the current Specific Mining

Capital Gains

Capital gains from disposals or redemptions of stock market instruments