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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

Tax analysis

Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

SII Exempt Resolution No. 141

Documentos Oficiales

Documentos Oficiales

Ruling No. 21,625

Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

SII issues guidance on the Substitute tax on accumulated earnings

Tax invariability statute 

Other Provisions and Transitional Rules

DL 830: Tax Code

Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

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