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SII issues guidance on the Substitute tax on accumulated earnings

SII issues guidance on the Substitute tax on accumulated earnings

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October 26, 2026

On October 19th, the Chilean Internal Revenue Service (SII, for its initials in Spanish) published Exempt Resolution No. 141, establishing …

2027 Property Reassessment: how will the SII determine property values?

2027 Property Reassessment: how will the SII determine property values?

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October 21, 2026

On January 1st, 2027, Chile’s new general reassessment process for non-agricultural real estate will come into effect. This is a …

Decisive week for MK4: Focus on investment, venture capital, and minority shareholder protection 

Decisive week for MK4: Focus on investment, venture capital, and minority shareholder protection 

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October 20, 2026
Tax invariability statute 

Tax invariability statute 

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October 20, 2026
Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

Reconstruction Law eliminates the 10% single tax and Capital Markets reform bill proposes to expand the range of eligible instruments 

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October 14, 2026
National Digital Plan 2026–2036: Subtel’s roadmap to boost investment and modernize telecommunications 

National Digital Plan 2026–2036: Subtel’s roadmap to boost investment and modernize telecommunications 

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

IFRS changes: what should be on our radar? 

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October 8, 2026
Regularization of outstanding municipal charges: waiver of interest, penalties and implications for taxpayers

Regularization of outstanding municipal charges: waiver of interest, penalties and implications for taxpayers

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September 29, 2026
How to appeal a Chilean IRS resolution

How to appeal a Chilean IRS resolution

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September 28, 2026
Temporary VAT exemption for residential properties: requirements, effective period, and tax implications for the real estate sector 

Temporary VAT exemption for residential properties: requirements, effective period, and tax implications for the real estate sector 

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September 24, 2026

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