Updates on Chile’s AT2026 Tax Filing Operation
International
Updates on Chile’s AT2026 Tax Filing Operation
febrero 19, 2026 by in International

The Chilean Internal Revenue Service (SII) has announced the 2026 tax filing operation, introducing important updates for taxpayers regarding procedures, reporting requirements, and compliance obligations. The updates aim to modernize

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Instructions on the Application of the Most Favoured Nation Clause in Tax Treaties with Norway, Switzerland, Uruguay, New Zealand, and Belgium
International
Instructions on the Application of the Most Favoured Nation Clause in Tax Treaties with Norway, Switzerland, Uruguay, New Zealand, and Belgium
febrero 19, 2026 by in International

On December 3, 2025, the Chilean Internal Revenue Service (“SII”) issued Circular No. 65/2025, which provides instructions for applying the Most Favoured Nation (“MFN”) clause contained in certain Double Taxation

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Foreign Tax Credits in Case of Negative Net Foreign‑Source Income
International
Foreign Tax Credits in Case of Negative Net Foreign‑Source Income
febrero 19, 2026 by in International

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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Tributación Internacional
Ruling 2507 of 2025 – Tax treatment of liquidation proceeds from a foreign company
enero 12, 2026 by in Tributación Internacional

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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