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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

Upcoming

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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

Documentos Comparados

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Official Documents

Documentos Oficiales

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Articles

Análisis

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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)

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

Upcoming

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Oficial Documents

Documentos Oficiales

Upcoming

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Articles

Análisis

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