General Corporate Practice
Capital Markets, Financing and Derivatives
Yesterday, October 4th, 2022, the Senate approved with 39 votes in favor and 6 abstentions, the particular text of the Bill that promotes competition and financial inclusion, through innovation and technology, in the provision of financial services, also called “FINTECH LAW”. ...
As of September 2nd 2022, a Single Tax (IU) of 10% began to be applied on the highest value obtained in the sale of shares and mutual funds with presence in the stock market, according to the new article 107 of the Income Tax Law Income (LIR) (See our article "Shares and mutual...
Until last September 1st, there was a tax exemption for income obtained from the sale of shares and quotas of mutual and investment funds with a stock market presence (article 107 of the LIR). This consisted of classifying them as non-income income, that is, they were not taxed...
Our associate from the corporate area analyzes, in his opinion column published in El Mercurio Legal newspaper, the effectiveness and operation of the new procedures incorporated in Law 21,416, with precautionary measures for the early restitution of real estate and changes to...
