Alex Fischer sobre el royalty: “Falta dar estabilidad al sector”
In an interview with La Segunda newspaper, our partner Alex Fischer highlights the need to maintain the investment in the mining industry through an operating income tax and stability. To read the interview in this link.
National Registry of Alimony Debtors enters into force
On November 18th, the National Registry of Alimony Debtors (the “Registry”) came into force. It was created by Law 21,389, and with it, important measures imposed by the Law will become effective to ensure payment of food by obligors. Among others, the following restrictions will be imposed on...
Requirements to benefit from the new VAT exemption for professional partnerships from 2023
As we published a few months ago in the note "VAT on professional services: Real scope of the tax reform", the tax reform of 2022 (Law No. 21,420) established that, as of January 1st, 2023, all services provided or used within the national territory will be subject to the Sales...
Tax Reform 2022 Comparatives
We share the link to our website www.reformatributaria2022.cl which contains different documents and analyzes on the 2022 Tax Reform project, including the latest amendments. Here, the comparatives that our tax team has prepared.
Developments in the FINTECH LAW
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”. ...
Business Income Tax Registries ‘Update
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...
Stocks and mutual funds: Modifications to the tax exemption
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...
Raúl Campaña comments on the safeguards for the lease of urban properties
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...
TR2022: Alex Fischer assures that the change in wealth taxation is very significant
In today´s article of Diario Financiero newspaper, Alex Fischer assures that the taxation of assets, with the proposal of the Tax Reform, will have a very significant change. “Today the tax on wealth is very limited, focused on certain assets that are indicators of wealth or...
New regulations on commissions in money credit operations
This week the Commission for the Financial Market ("CMF") issued General Rule No. 484 that sets the requirements that must be met by commissions charged in money credit operations in order to not be considered as interest, in accordance with the provisions in Law No. 18,010 on...
New legal guidelines for influencers
Given the relevance that native advertising and influencers have acquired, the National Consumer Service (“SERNAC”) supplemented the Interpretative Circular on advertising and commercial practices of February 2022 (exempt resolution number 176), through circular interpretation...
