El Ministro de Hacienda, Felipe Larraín, anunció que se incluirá a la economía digital en la futura reforma tributaria, aplicando un impuesto especial por los servicios de empresas digitales.

Jorge Carey talks about his views regarding Chile's recent labor and tax reforms, and comments about the latest occurrences in Chilean politics.

The income tax law (DL 824) establishes on article 38, that companies or agencies that are part of multinational enterprises have to use the same prices they use with third parties when they do intercompany transactions.

Chile’s tax authority issued Ruling No. 578/2026 on March 6, 2026, confirming that payments from Chilean distributors to U.S. software providers are not subject to Chilean withholding...

When a foreign company wants to grant a loan to her foreign branch in Chile there are a couple of things she has to have in mind

A very common topic, that we have to explain to our customers is the taxation of vehicles in Chile.

In Chile equipment can be brought in, either definitely or for a couple of days or months

Payments that are made out of Chile for technical services are regulated by Article 59 Nº 2 of the Income Tax Law, which is the general rule on this matter.

Incorrectly deducted expenses are subject to a 35% penalty tax, regardless of the perpetrator's legal structure.

There are some commercial and tax advantages when using the Iquique Tax Free Zone, that is, the ‘Zona Franca De Iquique'.

Chile's Congress has approved a comprehensive Tax Reform Bill featuring a gradual reduction of the Corporate Income Tax rate to 23%, full tax system integration, and new tax invariability regimes for investors. The reform introduces significant changes including preferential rates for foreign capital disclosure, elimination of capital gains tax on publicly traded shares, and temporary reductions in gift taxes for family transfers.

There are a few laws that regulate the tax incentives for the Punta Arenas Region. This article only addresses those tax incentives, that are applicable for a legal entity providing services in the Punta Arenas Region.

The recently enacted tax reform -Law N° 20,780 (2014), amended by Law N° 20,899 (2016) – introduced the option to voluntarily pay a substitute tax over the accumulated taxable earnings...

On November 23, 2017, the Chilean Tax Authority (hereinafter "SII") publicly released a new version of the Tax Schemes Catalogue.

The concept of an inheritance tax is certainly not something new. In fact, it dates back as far as the sixth year BCE, when the Vicesima heraditatum was imposed by the Roman Emperor Augustus.

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...

Over the last ten years, the export of Chilean services has expanded significantly and now account for about 13% of total exports and more than 4% of gross domestic product.

Sebastian Piñera is leading the most recent polls to become Chile´s next president. This could mean changes to the reforms that the current administration has been pushing forward the last 4 years.

On the 29th of September of this year, one of the most important and controversial norms of the tax reform: the general anti-avoidance rule came into effect.

The "Law to Boost Productivity", was published in the Official Gazette, introducing various modifications to different laws and regulations in order to enhance the country's productivity...