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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

Articles

Articles

Tax analysis of the amendments to the “miscellaneous” Bill 

Official Documents

Official Documents

Bill for national reconstruction and economic and social development amendments (BILL NO. 18216-05)

Compared Documents

Compared Documents

DL824: Income tax law (in Spanish)

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Articles

Articles

Tax analysis of the amendments to the “miscellaneous” Bill 

Official Documents

Official Documents

Bill for national reconstruction and economic and social development amendments (BILL NO. 18216-05)

Compared Documents

Compared Documents

DL824: Income tax law (in Spanish)

Compared Documents

Documentos Comparados

Upcoming

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Articles

Análisis

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Articles

Articles

Tax analysis of the amendments to the “miscellaneous” Bill 

Official Documents

Official Documents

Bill for national reconstruction and economic and social development amendments (BILL NO. 18216-05)

Compared Documents

Compared Documents

DL830: Tax Code (in Spanish)

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

Desintegration of the tax system

As of January 1, 2025, the Unintegrated system becomes the

Tax Avoidance

Amendments to general anti-avoidance rules The bill establishes that the

Personal Income Taxes

The reform bill includes amendments to taxes levied on individuals.

Wealth Tax and Exit Tax

This tax will be levied on the total net worth

Compared Documents

Documentos Comparados

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Oficial Documents

Documentos Oficiales

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Articles

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