El proyecto de Reforma Tributaria 2026 modifica el artículo 107 de la LIR y devuelve la ganancia de capital bursátil —hoy afecta a un impuesto único de 10%— a su condición de ingreso no constitutivo de renta. Revisamos qué cambia, qué requisitos se mantienen y cómo evaluar el traspaso de posiciones sin gatillar impuestos evitables.

180 days to regularize overdue tax debts until 2025, with up to 100% waiver of interest and 80% of penalties. Who is eligible and how.

A credit against the Corporate Income Tax (IDPC) for hiring workers earning up to 12 UTM. Learn how it's calculated, its maximum amount, and how much it reduces your tax burden.

A temporary window allows paying 10% on historical FUT (RAI and STUT) and releasing accumulated profits. How it works and who it benefits.

Chile reintroduces tax invariability for 25 years for investments over USD 50 million. How the contract with the State works and who it benefits.

Chile lowers corporate tax from 27% to 23% by 2029 and eliminates the 35% refund. How much your company saves and how to plan for the change.

The Reconstruction Bill reduces the donation tax by 50% for one year. Who qualifies, how much you save, and what the SII audits.

The Reconstruction Law eliminates the 35% restitution of the IDPC credit. What reintegration means and how much the owner who withdraws profits saves.

Regularize undeclared assets abroad with a single tax of 10% (or 7% if brought into Chile). 12-month period. Requirements and exclusions.