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
March 17, 2026
Este paso implica que el socio de una empresa podrá, al pagar su Global Complementario, descontar un 100% del impuesto que paga su sociedad, en lugar del 65% que existe hoy. Datos del SII del formulario 22 del año 2024 revelan los millonarios montos que declararon en Primera Categoría las firmas del régimen semi integrado: US$ 13.455 millones ($ 12.177.038 millones).
Diario Financiero
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