Insights.
- 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.