Some technical assistance and professional services will be subject to VAT from January 2023, due to a law reducing certain tax exemptions, as Rodrigo Winter Salgado of PwC Chile explains.
Under previous VAT law, VAT applied to the sale of tangible movable and immovable property by a habitual seller. It was also levied on certain services, mentioned in Article 20 section 3 and 4 of the Chilean Income Tax Law (mainly services related to industry, commerce, mining, insurance, and brokerage).
Source International Tax Review
Latest Posts in "Chile"
- Chile Clarifies VAT and Income Tax Rules for Non-Resident Service Providers in Recent Ruling
- Chile Introduces Simplified Fixed-Rate VAT Regime for Small Businesses Starting January 2026
- Chile Sets 2026 Luxury Tax Rates for High-Value Cars, Yachts, Aircraft, and Helicopters
- Chile Updates Large Taxpayer List and Criteria Effective January 2026
- Chilean SII Clarifies VAT and Tax Rules for Foreign Service Providers After 2025 Ruling
