
SII issues guidance on the Substitute tax on accumulated earnings
Catalina Delgado
October 26, 2026

2027 Property Reassessment: how will the SII determine property values?
José Luis Campino
October 21, 2026

Decisive week for MK4: Focus on investment, venture capital, and minority shareholder protection
Javiera Muñoz
October 20, 2026

Tax invariability statute
Francisco Vial
October 20, 2026


National Digital Plan 2026–2036: Subtel’s roadmap to boost investment and modernize telecommunications
Consuelo Ríos
October 8, 2026

IFRS changes: what should be on our radar?
Stephanie Ossa
October 8, 2026

Regularization of outstanding municipal charges: waiver of interest, penalties and implications for taxpayers
Patricio Casas
September 29, 2026

How to appeal a Chilean IRS resolution
Rhexner Vera
September 28, 2026

Temporary VAT exemption for residential properties: requirements, effective period, and tax implications for the real estate sector
Juan Cristóbal Ortega
September 24, 2026
On October 19th, the Chilean Internal Revenue Service (SII, for its initials in Spanish) published Exempt Resolution No. 141, establishing …
On January 1st, 2027, Chile’s new general reassessment process for non-agricultural real estate will come into effect. This is a …
Recieve our legal alerts