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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

2026 updates

Compared Documents

Compared Documents

DL824: Income tax law (in Spanish)

Documento oficial

Documento oficial

Summary of the Reconstruction bill – National Chamber of Commerce (content in Spanish)

Articles

Articles

Tax analysis and opportunities under National Reconstruction and Economic Recovery bill

Compared Documents

Compared Documents

DL824: Income tax law (in Spanish)

Official document

Official document

Message from the President of Chile initiating the bill for national reconstruction and economic and social development (content in Spanish)

Articles

Articles

Tax analysis and opportunities under National Reconstruction and Economic Recovery bill

Compared Documents

Compared Documents

DL830: Tax Code (in Spanish)

Compared Documents

Compared Documents

DFL2: On Low-Cost Housing  (in Spanish)

Compared Documents

Compared Documents

Law N 17,235: About Land Tax (in spanish)

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

Compared Documents

Documentos Comparados

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