Tax
Legislations
Tax bills
2026 updates
Compared Documents
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
Compared Documents
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
Upcoming
Official Documents
Documentos Oficiales
Articles
Análisis
Inheritances, Assignations and Donations
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
Oficial Documents
Documentos Oficiales
Upcoming