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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

Last updates

Compared document

General Funds Law – Bill Bulletin 17707-05

Compared document

Sales and Services Tax Law – Bill Bulletin 17707-05

Compared document

Law on Inheritance, Bequests, and Donations Tax – Bill Bulletin 17707-05

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