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
