The tax authority (Servicio de Impuestos Internos—SII) provided guidance for determining whether a real estate lease is subject to value added tax (VAT).
Source: KPMG
Latest Posts in "Chile"
- New VAT Rules for Fuel Deliveries Exiting Non-Customs Warehousing: Orders, Guarantees, and Procedures
- Chile Eliminates VAT Exemption, Requires Foreign Platforms to Collect VAT on All Imports
- Establishes Simplified VAT Regime for Small Taxpayers; Repeals Resolutions 36, 1784 (1977), 1798 (1979)
- Chile’s Updated VAT Rules for Foreign E-Commerce and Digital Platforms: Key Compliance Changes 2025
- SII Files Lawsuit for Tax Crimes Causing $1.4 Billion Loss in Rancagua, Involving False Invoices
