Chile Tax Agency Clarifies Use of Related Companies for VAT-Exempt Goods and Tax Refunds

Chilean Internal Revenue Service issued Letter No. 2713
Clarifies use of related companies for acquiring VAT-exempt goods and tax refunds
Taxpayer established two entities with a common shareholder
One entity acts as a ship service provider and the other as a ship agent
Services provided by the ship service provider to shipping companies in Chile are subject to VAT
Shipping companies can recover VAT incurred in acquiring the supply

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.