El 14 de abril de 2021 se discutió en la comisión de constitución de la Cámara de Diputados el proyecto de modificación constitucional que busca incorporar, “por una única vez”,…
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Since there is not much public evidence of the Chilean IRS (“SII” or “Servicio de Impuestos Internos”) applying the special anti-avoidance rule contained in the Inheritance and Donations Tax Law (Ley de…
Como todos los años, el SII complementó el Catálogo de Esquemas Tributarios con nuevos casos en los que eventualmente sería aplicable la norma general antielusión. Adicionalmente, mediante oficios y resoluciones…
We start a new year with interesting tax issues such as, trades on reinvestments, regulation of current tax registers, exchange rate differences as of December 2020, the second withdrawal of…
Temporary regimes of instantaneous depreciation (Law No. 21.256) On September 2nd of this year, Law No. 21,256 came into force, establishing tax measures that are part of the emergency plan for…
Bill to create a tax on large fortunes in Chile Bill 13,555-07 | READ In order to finance a basic emergency income, aimed at people which income have considerably reduced as…
Tax Measures in the Chilean Emergency Plan for COVID-19 In the midst of the health and economic crisis that Chile and the world are facing due to the COVID-19 virus,…
Municipal Tax for Investment Companies Sentence of the First Chamber of the Supreme Court (Rol 14927-2018) Quite a commotion caused the sentence dictated on September 25, 2019 by the First…
Interesting ruling regarding tax treatment on the payment of litigation costs in applications for protection against health insurance companies Ruling issued by Santiago’s Second Tax and Customs Court, of 23.08.2019...
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Illegality in withholding tax returns Valdivia Court of Appeals (895-2019) It is known that Treasury does not refund taxes until the IRS authorize it, for which they normally take their…
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