Chile
The law for national reconstruction and economic and social development introduces a significant number of tax modifications
Key Aspects
- Time-Limited Opportunities: The National Reconstruction Law provides temporary windows of opportunity to regularize and optimize various tax situations, which should be evaluated as soon as possible.
- Repatriation and Declaration of Assets Abroad: The repatriation and regularization of assets is available through December 31, 2027.
- 10% substitute tax: Applies to FUR and STUT balances and to excess withdrawals through June 17, 2027.
- 50% Reduction on Donations: Available through November 30, 2027.
- Debt Regularization: Payment plans and waivers of interest and penalties are available through the Treasury until April 15, 2027.
- For municipal debts, there is a total waiver of interest and penalties through December 1, 2027.
- Investment certainty: Effective January 1, 2027, the tax stability statute for foreign and local investors and the capital gains exemption on publicly traded stocks will take effect.
For more information, please contact our specialists through the Knowledge and Innovation Area.