Who can opt in? Taxpayers domiciled, resident, established, or incorporated in Chile prior to January 1, 2023.
The following taxpayers are not eligible: those who fall under any of the conditions established by the same regulation (for example, those convicted, formally charged, or under investigation for tax crimes; those convicted, formally charged, or under investigation for money laundering offenses; those who have been tried and convicted abroad for money laundering or predicate offenses; or those subject to a notice, assessment, reassessment, or tax charge issued by the SII related to the assets or income intended to be included in the declaration).
What is the single tax rate? 12%
Read all the features included in this new process in the following document prepared by the Director of International Taxation at CCL Auditores Consultores, Javiera Campos.