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Chile Tax Liability

DLA Piper

Chile: Servicio de Impuestos Internos publica instrucciones sobre facultad de tasación y su aplicación a reorganizaciones...

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El Servicio de Impuestos Internos (SII) dictó la Circular N°23 que imparte instrucciones sobre el nuevo texto del artículo 64 del Código Tributario. A modo de contexto, el SII tiene una facultad legal para tasar el precio o...more

DLA Piper

Chile Publishes Instructions on Appraisal Authority and its Application to Corporate Reorganizations

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Chile’s Internal Revenue Service (SII) has issued Circular No. 23, providing instructions on the new text of Article 64 of the Tax Code – also known as the Tax Reform. In Chile, the SII has the legal power to assess the...more

DLA Piper

Chile Updates its List of Preferential Tax Regimes

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The Chilean Internal Revenue Service (SII) has published its Exempt Resolution N°30, which updated the list of territories or jurisdictions that qualify as preferential tax regimes according to the criteria of the new rule....more

DLA Piper

Chile's Internal Revenue Service Publishes It's 2025 Tax Schemes Catalog

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Each year, the Internal Revenue Service of Chile (SII) updates its Tax Schemes Catalog. This guide contains a list of operations that may be declared elusive by applying the General Anti-Elusiveness Rule. The catalog's...more

DLA Piper

Cobro de Patentes por No Uso de Derechos de Aprovechamiento de Aguas (proceso 2025)

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El pasado miércoles 15 de enero de 2025, se publicó en el Diario Oficial la Resolución Exenta N° 4155, emitida por la Dirección General de Aguas con fecha 30 de diciembre de 2024 (la Resolución), que fija el listado de...more

DLA Piper

Collection of Patents for Non-Use of Water Use Rights

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The Director General of Water issued Exempt Resolution No. 4155 in December 2024, issued within the framework of Article 129 bis 4 et seq. of the Water Use Code, after consultation with the respective user organizations; and...more

Bilzin Sumberg

US-Chile Income Tax Treaty Enters Into Force

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On December 19, 2023, the U.S. Treasury Department announced that the Income Tax Treaty between the United States and Chile (the “Treaty”) entered into force. The Treaty was originally signed in February of 2010, and, after...more

Jones Day

Chile’s New Mining Royalty Law: What It Means for Foreign Investors

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Since the 1990s, Latin American states have sought to attract large-scale foreign investment by implementing specific policies and regulatory regimes aimed at attracting investors from abroad. This trend has, however,...more

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