National Registry of Alimony Debtors enters into force

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...

Tax Reform 2022 Comparatives

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

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

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

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...

New legal guidelines for influencers

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...

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