The government’s idea is to reintroduce a mechanism similar to Decree Law 600 (DL 600), which was repealed in the 2014 tax reform, but with
Christian Delcorto, collaborator at Asoinco and Partner at CCL Auditores Consultores, argues that Exempt Resolution No. 154 issued by the Chilean Internal Revenue Service (SII)
By Claudio Escobar, Senior Tax Manager at CCL Auditores Consultores Chile has taken a significant step by placing fiscal governance at the center of the
The president of the Finance Committee of the Chamber of Deputies, Agustín Romero (Republican Party), stated that the Executive does not plan to increase personal
An option has emerged whereby, in the 2027 Tax Filing Season, the corporate tax rate cut would be only half a percentage point, with a
The regulatory environment in Chile continues to evolve toward increasingly demanding standards in compliance, transparency, and governance. In this context, organizations face the challenge of
In 2023, according to figures from the General Treasury of the Republic, $10,921 million was collected under this concept. This year, between January and October,
The other measure, reducing the corporate tax rate from 27% to 23% over four years, would mean a loss of around US$1.8 billion once fully
Experts believe that the proposals are moving in the right direction, but their execution is politically ambitious and requires good planning to be effective. Read
The Treasury projects raising more than US$600 million with these two measures, which it aims to promote to bring forward future revenues. Experts believe the
