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ARTICLE · 15 SEPTEMBER 2026

Congreso aprueba y despacha Proyecto de Reforma Tributaria

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El Congreso chileno aprobó el Proyecto de Reforma Tributaria el 4 de agosto de 2026, introduciendo cambios significativos al sistema impositivo nacional. Entre las medidas destacadas se encuentran la reducción...

ChileTax
Carey (Chile)
Carey (Chile)

Con fecha 04 de agosto de 2026, el Congreso aprobó el Proyecto de Reforma Tributaria (el “Proyecto”), despachándolo y concluyendo así su tramitación legislativa.

Entre las principales medidas del Proyecto, podemos destacar:

  • Disminución gradual de la tasa del Impuesto de Primera Categoría a 23%.
  • Integración total del sistema tributario.
  • Régimen de invariabilidad tributaria para inversionistas locales y extranjeros.
    • Se establecen plazos de invariabilidad de 10, 15 o 20 años, dependiendo del monto de la inversión.
    • Se incorpora una prima del 1,5% por sobre la tasa vigente de IDPC para quienes se acojan a la invariabilidad.
  • Rebaja transitoria de un 50% del impuesto a las donaciones aplicable a donaciones a familiares.

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