On January 14, 2026, Chile’s Internal Revenue Service (Servicio de Impuestos Internos, SII) issued Official Notice No. 82 of 2026 addressing asset appraisal firms. The notice responds to a taxpayer’s query about whether the SII maintains an official registry of asset appraisal firms and, if so, how to access it.
According to the SII, no formal registry of asset appraisal firms currently exists. The relevant tax law (Law No. 20.993) establishes rules for determining the tax cost of certain property sales using valuations made by qualified professionals and firms. However, this law – and the SII’s interpretation – does not require the agency to maintain an official list of such firms.
As a result, an asset valuation performed by an asset appraisal firm can be recognized for tax purposes provided the firm’s activities include asset valuation and it employs suitably qualified professionals. During tax audits, the SII will assess the credibility of such valuations and may challenge them if there is evidence of negligence or intentional misstatement.
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