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


Last updates


Transitional regime and definitive elimination of the Special Credit for Construction Companies 


Tax reform in Brazil: On the way to a unified regime that provides greater legal certainty 


Business group: According to the IRS or the CMF?

Mining Royalty Law 

After over four years of processing, the Mining Royalty Law

On January 4th and 10th of this year, the Executive

Inheritance and Gift Tax Law (“IGTL”) The rules for the

1. The tax base of the tax to be applied

Real estate (amendments)

   1. Capital gains real estate Taxable gain The computation

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