Tax News | November/December 2025

Tax issues addressed in November and December 2025:
 

• SII provides guidance on the application of the most-favored-nation clause to the agreements with Norway, Switzerland, Uruguay, New Zealand, and Belgium.
• SII provides guidance on the tax compliance certification required by certain entities from their users and defines situations of non-compliance
• SII establishes procedure for applying the legal presumption of termination of business
• Deduction as an expense of credits unpaid for more than 365 days from their due date
• Credit for taxes paid abroad
• VAT on services provided by a Spanish company in Chile