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On 19 October 2026, Chile’s Servicio de Impuestos Internos (SII) announced a package of tax relief measures targeting property owners affected by natural catastrophes during the 2026 fiscal year. The measures are enacted under the framework of the National Reconstruction Law (Law 21.600) and complementary emergency decrees, providing extensions for property tax payments, suspension of

The National Reconstruction and Economic and Social Development Law was published in the Official Gazette on 19 October 2026. This comprehensive legislation introduces targeted tax incentives to stimulate investment in regions impacted by recent natural disasters, including accelerated depreciation for reconstruction assets, temporary VAT credits for construction materials, and expanded deductions for charitable donations. Additionally,

On 19 October 2026, the SII issued Exempt Resolution No. 141, establishing the official form and payment procedure for the unique substitute tax (impuesto único sustitutivo) applicable to balances of the reinvested earnings fund (fondo de utilidades reinvertidas), total taxable earnings balance, and excess withdrawals, as regulated by the eleventh and twelfth transitional articles of