IMPORTANT JUDGMENTS AND INDICATIONS TO THE TAX REFORM BILL ARE THE HIGHLIGHTED TOPICS OF THE MONTH OF OCTOBER
- Ruling No. 129-2022 of the Court of Appeals of Santiago
- Ruling No. 12,020-2021 of the Constitutional Court
- Main Indications of the Executive to the Tax Reform Bill
I. Rules on the New Income Tax System
1. Alleged Rental Expense
2. Benefit for taxpayers who have acquired DFL N°2 between January 1, 2017 and December 31, 2022
3. Benefit for older adults in property rentals covered by DFL N°2 4. Exemption from inheritance tax for DFL 2
II. Investment tax incentive rules
1. New tax credits
2. Semi-instant depreciation
III. Rules on tax avoidance and evasion
1. General anti-avoidance rule
2. Special hierarchical resource
3. Precision to the regulations that prevent double auditing 4. Appraisal Standard
- Main indications to the Mining Royalty bill
I. Ad-Valorem Component
II. Component on the mining margin