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.