Donation, Inheritance, and Property Tax on Native Forests
On April 17th, 2025, the Chilean Internal Revenue Service (SII, for its initials in Spanish) issued Ruling No. 771 of 2025, modifying the interpretive criterion regarding the exemption from inheritance and donation taxes applicable to lands classified as preferentially suitable for forestry, with at least 30% of their surface covered by Native Forest. This exemption […]