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


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?


Real estate reassessment: Deadlines for submitting requests for Voluntary Administrative Replacement (RAV) 

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