Foreign Tax Credits in Case of Negative Net Foreign‑Source Income

On February 4, 2026, the Chilean Internal Revenue Service (hereinafter “SII”) issued Official Ruling No. 286 regarding foreign tax credits in the event that the net foreign‑source income, as defined

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Official Notice No. 82 of 2026 – Asset Appraisal Firms in Chile

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

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On December 3, 2025, the Chilean Internal Revenue Service (Servicio de Impuestos Internos – SII) issued Ruling No. 2507 regarding the dissolution and liquidation of a company incorporated abroad. The

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