Through Circular No. 11 of March 2024, the IRS instructed that the sale or import of nectars, isotonic drinks and hypotonic drinks qualify as non-alcoholic drinks, so they would be taxed with a tax additional to VAT from the tax period of June 2024. However, following the issuance of judgments issued by the Court of Appeals of Santiago, the IRS instructed to provisionally suspend the provisions of the Circular in question. Finally, on July 26, 2024, the IRS issued a new instruction leaving without effect the pronouncement of Circular No. 11/2024, that is, the qualification of nectars, isotonic drinks, and hypotonic drinks as non-alcoholic drinks, to provide certainty to taxpayers.
Source: assets.kpmg.com
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.
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