Our Tax team prepared five comparative tables highlighting the main amendments introduced by the National Reconstrucción and Economic and Social Development Act, contained in Bulletin No. 18.216-06, submitted by the Executive to the National Congress on April 22nd, 2026.

The bill completed its legislative process before the National Congress during August and was subsequently reviewed by the Constitutional Court, which ruled on the challenges filed against certain provisions.

These comparative documents provide a clear overview of the amendments introduced to various legal bodies. Changes are highlighted in blue and red in the following documents. You will find the amendments highlighted in blue and red in the following documents:

• DL 830: Tax Code
• DL 824: Income Tax
• DFL2: Economic Housing
• Law No. 17,235: Property Tax
• Other provisions and transitional rules

We hope these documents will serve as a useful resource for understanding these amendments.

For questions or further information on this matter, please contact our Tax team.