Insights.
- Analysis · October 22, 2026
Law No. 21.850 for National Reconstruction and the Economic and Social Development of Chile: Tax Measures
Overview of the tax measures in Law No. 21.850 on National Reconstruction, published on October 17, 2026: income taxes, VAT and other matters.
- Analysis · September 17, 2026
Temporary 50% reduction in gift tax: the one year window that Chile's National Reconstruction Law will open
Chile's National Reconstruction bill, already approved by Congress, halves the gift tax on gifts granted by public deed within one year of entry into force, in favour of forced heirs and beneficiaries of the cuarta de mejoras, and releases them from judicial authorisation. Requirements, time limits and use in family businesses.
- Analysis · August 18, 2026
Special Tax on the Transfer of Real Estate Incorporated into the Urban Boundary (Revival of the So-Called "Ley Caval")
We review the special 10% tax on the increase in value of real estate incorporated into the urban boundary (Law No. 21,078), in force since 2018 but still without practical application pending a ruling from Chile's tax authority (SII).
- Analysis · July 28, 2026
10% Single Substitute Tax on Profit Balances Registered in STUT, FUR and Excess Withdrawals.
Reconstruction Law: a single 10% substitute tax replacing the General Taxation Regime, applicable to old retained earnings held in the STUT, FUR, and Excess Withdrawal registries. We invite you to learn about this useful mechanism to validly plan earnings distributions under favorable taxation.
- Analysis · July 9, 2026
Voluntary System for the Declaration and Repatriation of Foreign Capital
At Abuid Tax & Legal, we have reviewed the voluntary declaration system for assets and income located abroad contemplated in the National Reconstruction Bill. The measure focuses primarily on the regularization of income and assets held abroad that did not comply with applicable tax obligations, allowing taxpayers to remedy this situation by declaring the assets and paying a flat tax of 10% on their market value — or even 7% if the taxpayer decides to repatriate them to Chile within the deadlines and procedures set out in the Bill.
- Analysis · June 12, 2026
Keiko Fujimori's Tax Proposals
As a tight presidential count unfolds in Peru, we analyze the main tax proposals in Keiko Fujimori's government plan for the 2026-2031 period.
- Analysis · June 6, 2026
National Reconstruction Bill: Tax Measures for the Real Estate Sector
Chile's National Reconstruction Bill introduces four real estate tax measures: a temporary VAT exemption on new housing sales, a new 5% flat tax on DFL2 rental income, a full property tax exemption for primary residences of owners 65+, and a transitional 50% gift tax reduction.